GST – States – 33011-FIN-CT1-TAX-0043/2017-S.R.O. No. 548/2017 – Dated:- 14-11-2017 – FINANCE DEPARTMENT NOTIFICATION The 14th November, 2017 S.R.O. No. 548/2017- In exercise of the powers conferred by sub-section (1) of Section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendments in the notification of the Government of Odisha in the Finance Department 19833-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, published in the Extraordinary issue No. 1134, of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 296/2017, namely:- In the said notification, – (1) in the Schedule,- (i) for Serial Numbers 8 and 9 and the entries relating thereto, the following Serial numbers and the entries against them shall be substituted under appropriate column, namely: – 8. 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chille
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an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (iv) Serial Numbers 23, 24 and the entries thereof shall be omitted; (v) after Serial Number 30, the following serial numbers and the entries against them shall be inserted, namely: – 30A. 0504 All goods, fresh or chilled 30B. 0504 All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ; (vi) after Serial Number 43, the following serial number and the entries against it shall be inserted,
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bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] 46B. 08 Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ; (ix) in Serial Number 77, in the entry in column(3),for the words Flour of potatoes the words Flour, powder, flakes, granules or pellets of potatoes , shall be substituted; (x) after Serial Number 78, the following serial number and the entries against it shall be inserted, namely: – 78A. 110
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