Body NOTIFICATION S.R.O.No 313/2017 No 19821- FIN-CT1-TAX-0022-2017 Dated, 29th June, 2017

In exercise of the powers conferred by the proviso to sub-section (1) of section 10 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby prescribe that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed One crore rupees, may opt to pay, in lieu of the State tax payable by him, an amount calculated at the rate of,-

    (i) Half per cent of the turnover in State in case of a manufacturer;

    (ii) two and a half per cent of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule-II of the said Act; and

    (iii) half per cent of the turnover of taxable supplies of goods in State in case of other suppliers:

Provided that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table :-


SI. No. Tariff item, subheading, heading or Chapter Description
(1) (2) (3)
1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa.
2 2106 90 20 Pan masala
3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes

Explanation. -

(1) In this Table, "tariff item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

2. This notification shall come into force with effect from the 1st day of July, 2017.

By order of the Governor


Deputy Secretary to Government