THE ODISHA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body ORDER S.R.O.No.200/2018, No.18764-FIN-CT 1 -TAX-0039 /2018/FIN, Dated 8th June, 2018

In exercise of the powers conferred by sub-section(2) of Section 4, read with sub-section (8) of Section 2 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the said Act), the State Government do hereby authorise the officers appointed under the Odisha Value Added Tax Act, 2004 as mentioned in column (2) of the Table below to hear appeals as Appellate Authorities as referred to in Section 107 of the said Act, and direct that they shall have jurisdiction over areas as specified against each in column(3) thereof.

TABLE

Sl. No.	Appellate Authorities under section 107 of Odisha Goods and Services Tax Act,2017	Area of jurisdiction
(1)	(2)	(3)
1	Additional Commissioner of Sales Tax (Appeal), Central Zone-I, Cuttack	Cuttack I Range and Angul Range
2	Additional Commissioner of Sales Tax (Appeal), Central Zone-II, Cuttack	Cuttack II Range and Jajpur Range
3	Additional Commissioner of Sales Tax (Appeal), Balasore	Balasore Range
4	Additional Commissioner of Sales Tax (Appeal), Bhubaneswar	Bhubaneswar Range and Puri Range
5	Additional Commissioner of Sales Tax (Appeal), South Zone, Berhampur	Ganjam Range and Koraput Range
6	Additional Commissioner of Sales Tax (Appeal), Rourkela	Sundargarh Range
7	Additional Commissioner of Sales Tax (Appeal), North Zone, Sambalpur	Sambalpur Range and Bolangir Range

By Order of the Governor

S. ROUT

Under Secretary to Government