Notification seeking amendment of notification 19833-FIN-CT1-TAX-022-2017 dated 29.06.2017 bearing S.R.O.-296 of 2017 which exempts certain goods from GST U/S 11 of the OGST Act, 2017.
33011-FIN-CT1-TAX-0043/2017-S.R.O. No. 548/2017 Dated:- 14-11-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
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
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0306, 0307, 0308
All goods, fresh or chilled
22.
0303, 0304, 0305, 0306, 0307, 0308
All goods [other than fresh or chilled] and 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 ]” ;
(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 t
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: –
“46A.
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets 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]
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 A
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sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water” shall be substituted;
(xv) after Serial Number 103 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: –
“103A.
26
Uranium Ore Concentrate”;
(xvi) after Serial Number 136 and the entries relating thereto, the following serial number and the entries against it shall be inserted, namely: –
“136A.
7113
Bangles of lac/ shellac”;
(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: –
“(b) The phrase “registered brand name” means, –
(A) a brand registered as on or after the 15th May, 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May, 2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15t
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