The ODISHA GOODS AND SERVICES TAX ACT, 2017

The Odisha G a z e t t e
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No.  1100   CUTTACK,  WEDNESDAY,     JUNE      21,      2017/JAISTHA        31,        1939
LAW  DEPARTMENT
NOTIFICATION
The 21st June 2017
No. 6674—I-Legis-20/2017-L.—The following Act of the Odisha Legislative
Assembly having been assented to by the Governor on the 20th June, 2017 is hereby
published for general information.
ODISHA ACT 7 OF 2017
THE ODISHA GOODS AND SERVICES TAX ACT, 2017
AN ACT TO MAKE A PROVISION FOR LEVY AND COLLECTION OF
TAX ON INTRA-STATE SUPPLY OF GOODS OR SERVICES OR BOTH
BY THE STATE OF ODISHA AND THE MATTERS CONNECTED
THEREWITH OR INCIDENTAL THERETO
        BE it enacted by Legislature of the State of Odisha in the Sixty-eighth
Year of the Republic of India as follows:-
CHAPTER I
PRELIMINARY
1. (1) This Act may be called the Odisha Goods and Services Tax
Act, 2017.
(2) It extends to the whole of the State of  Odisha.
Short title,
extent and
commencement

2
(3) It shall come into force on such date as the State Government
may, by notification, appoint:
Provided that different dates may be appointed for different provisions
of this Act and any reference in any such provision to the commencement
of this Act shall be construed as a reference to the coming into force of that
provision.
2. In thisAct, unless the context otherwise requires,––
(1) “actionable claim” shall have the same meaning as
assigned to it in section 3 of the Transfer of Property Act, 1882;
(2) “address of delivery” means the address of the recipient
of goods or services or both indicated on the tax invoice issued by
a registered person for delivery of such goods or services or both;
(3) “address on record” means the address of the recipient as
available in the records of the supplier;
(4) “adjudicating authority” means any authority, appointed
or authorised to pass any order or decision under this Act, but
does not include the Commissioner, Revisional Authority, the
Authority for Advance Ruling, the Appellate Authority for
Advance Ruling,  the Appellate Authority and the Appellate
Tribunal;
(5) “agent” means a person, including a factor, broker,
commission agent, arhatia , del credere  agent, an auctioneer or
any other mercantile agent, by whatever name called, who carries
on the business of supply or receipt of goods or services or both
on behalf of another;
(6) “aggregate turnover” means the aggregate value of all
taxable supplies (excluding the value of inward supplies on which
tax is payable by a person on reverse charge basis), exempt
supplies, exports of goods or services or both and inter-State
supplies of persons having the same Permanent Account Number,
to be computed on all India basis but excludes central tax, State
tax, Union territory tax, integrated tax and cess;
(7) “agriculturist” means an individual or a Hindu
Undivided Family who undertakes cultivation of land–
(a) by own labour, or
(b) by the labour of family, or
Definitions.
4 of 1882

3
(c) by servants on wages payable in cash or kind or by hired
labour under personal supervision or the personal supervision of
any member of the family;
(8) “Appellate Authority” means an authority appointed or
authorised to hear appeals as referred to in section 107;
(9) "Appellate Tribunal" means the Goods and Services Tax
Appellate Tribunal referred to in section 109;
(10) “appointed day” means the date on which the
provisions of this Act shall come into force;
(11) “assessment” means determination of tax liability under
this Act and includes self-assessment, re-assessment, provisional
assessment, summary assessment and best judgement assessment;
(12) "associated enterprises" shall have the same meaning as
assigned to it in section 92A of the Income-tax Act, 1961;
(13) “audit” means the examination of records, returns and
other documents maintained or furnished by the registered person
under this Act or the rules made thereunder or under any other
law for the time being in force to verify the correctness of
turnover declared, taxes paid, refund claimed and input tax credit
availed, and to assess his compliance with the provisions of this
Act or the rules made thereunder;
(14) “authorised bank” shall mean a bank or a branch of a
bank authorised by the Central Government to collect the tax or
any other amount payable under this Act;
(15) “authorised representative” means the representative as
referred to in section 116;
(16) “Board” means the Central Board of Excise and
Customs constituted under the Central Boards of Revenue Act,
1963;
(17) “business” includes––
(a) any trade, commerce, manufacture, profession,
vocation, adventure, wager or any other similar activity, whether
or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or
incidental or ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub-clause
(a), whether or not there is volume, frequency, continuity or
regularity of such transaction;
(d) supply or acquisition of goods including capital goods
and services in connection with commencement or closure of
business;
54 of 1963.
43 of 1961.

4
( e ) p r o v i s i on b y a c l u b , a s s o c i a ti o n , s o c i e t y , o r a n y s u c h
body (for a subscription or any other consideration) of the
facilities or benefits to its members;
( f ) a d m i s s i o n , f o r a c o n s i d e r a t i o n , o f p e r s o n s t o a n y
premises;
(g) services supplied by a person as the holder of an office
which has been accepted by him in the course or furtherance of
his trade, profession or vocation;
(h) services provided by a race club by way of totalisator
or a licence to book maker in such club; and
(i) any activity or transaction undertaken by the Central
Government, a State Government or any local authority in which
they are engaged as public authorities;
(18) “business vertical” means a distinguishable component
of an enterprise that is engaged in the supply of individual goods
or services or a group of related goods or services which is
subject to risks and returns that are different from those of the
other business verticals.
Explanation.––For the purposes of this clause, factors that
should be considered in determining whether  goods or services are
related include––
(a) the nature of the goods or services;
(b) the nature of the production processes;
(c) the type or class of customers for the goods or
services;
(d) the methods used to distribute the goods or supply of
services; and
(e) the nature of regulatory environment (wherever
applicable), including banking, insurance or public utilities;
(19) “capital goods” means goods, the value of which is
capitalised in the books of account of the person claiming the
input tax credit and which are used or intended to be used in the
course or furtherance of business;
(20) “casual taxable person” means a person who
occasionally undertakes transactions involving supply of goods or
services or both in the course or furtherance of business, whether
as principal, agent or in any other capacity, in the taxable territory
where he has no fixed place of business;
(21) “central tax” means the central goods and services tax
levied under section 9 of the Central Goods and Services Tax
Act;

5
(22) “cess” shall have the same meaning as assigned to it in
the Goods and Services Tax (Compensation to States) Act;
(23) “chartered accountant” means a chartered accountant as
defined in clause (b) of sub-section (1) of section 2 of the
Chartered Accountants Act, 1949;
(24) “Commissioner” means the Commissioner of State tax
appointed under section 3 and includes the Principal
Commissioner or Chief Commissioner of State tax appointed
under Section 3;
(25) “Commissioner in the Board” means the Commissioner
referred to in section 168 of the Central Goods and Services Tax
Act;
(26) “common portal” means the common goods and
services tax electronic portal referred to in section 146;
(27) “common working days” shall mean such days in
succession which are not declared as gazetted holidays by the
Central Government or the Government of Odisha;
(28) "company secretary" means a company secretary as
defined in clause (c) of sub-section (1) of section 2 of the
Company Secretaries Act, 1980;
(29) “competent authority” means such authority as may be
notified by the Government;
(30) “composite supply” means a supply made by a taxable
person to a recipient consisting of two or more taxable supplies of
goods or services or both, or any combination thereof, which are
naturally bundled and supplied in conjunction with each other in
the ordinary course of business, one of which is a principal
supply;
Illustration: Where goods are packed and transported with
insurance, the supply of goods, packing materials, transport and
insurance is a composite supply and supply of goods is a principal
supply.
(31) “consideration” in relation to the supply of goods or
services or both includes––
(a) any payment made or to be made, whether in money or
otherwise, in respect of, in response to, or for the inducement of,
the supply of goods or services or both, whether by the recipient
or by any other person but shall not include any subsidy given by
the Central Government or a State Government;
38 of 1949.
56 of 1980.

6
 (b) the monetary value of any act or forbearance, in
respect of, in response to, or for the inducement of, the supply of
goods or services or both, whether by the recipient or by any
other person but shall not include any subsidy given by the
Central Government or a State Government:
Provided that a deposit given in respect of the supply of
goods or services or both shall not be considered as payment made for
such supply unless the supplier applies such deposit as consideration
for the said supply;
(32) “continuous supply of goods” means a supply of goods
which is provided, or agreed to be provided, continuously or on
recurrent basis, under a contract, whether or not by means of a
wire, cable, pipeline or other conduit, and for which the supplier
invoices the recipient on a regular or periodic basis and includes
supply of such goods as the Government may, subject to such
conditions, as it may, by notification, specify;
(33) “continuous supply of services” means a supply of
services which is provided, or agreed to be provided,
continuously or on recurrent basis, under a contract, for a period
exceeding three months with periodic payment obligations and
includes supply of such services as the Government may, subject
to such conditions, as it may, by notification, specify;
(34) “conveyance” includes a vessel, an aircraft and a
vehicle;
(35) “cost accountant” means a cost accountant as defined in
clause (c) of sub-section (1) of section 2 of the Cost and Works
Accountants Act, 1959;
(36) “Council” means the Goods and Services Tax Council
established under article 279A of the Constitution;
(37) “credit note” means a document issued by a registered
person under sub-section (1) of section 34;
(38) “debit note” means a document issued by a registered
person under sub-section (3) of section 34;
(39) “deemed exports” means such supplies of goods as may
be notified under section 147;
(40) “designated authority” means such authority as may be
notified by the Commissioner;
(41) “document” includes written or printed record of any
sort and electronic record as defined in clause (t) of section 2 of
the Information Technology Act, 2000;
(42) “drawback” in relation to any goods manufactured in
23 of 1959.
21 of 2000.

7
India and exported, means the rebate of duty, tax or cess
chargeable on any imported inputs or on any domestic inputs or
input services used in the manufacture of such goods;
(43) “electronic cash ledger” means the electronic cash
ledger referred to in sub-section (1) of section 49;
(44) “electronic commerce” means the supply of goods or
services or both, including digital products over digital or
electronic network;
(45) “electronic commerce operator” means any person who
owns, operates or manages digital or electronic facility or
platform for electronic commerce;
(46) “electronic credit ledger” means the electronic credit
ledger referred to in sub-section (2) of section 49;
(47) “exempt supply” means supply of any goods or services
or both which attracts nil rate of tax or which may be wholly
exempt from tax under section 11, or under section 6 of the
Integrated Goods and Services Tax Act, and includes non-taxable
supply;
(48) “existing law” means any law, notification, order, rule
or regulation relating to levy and collection of duty or tax on
goods or services or both passed or made before the
commencement of this Act by the Legislature or any Authority or
person having the power to make such law, notification, order,
rule or regulation;
(49) “family” means,—
(i) the spouse and children of the person, and
(ii) the parents, grand-parents, brothers and sisters of the
person if they are wholly or mainly dependent on the said person;
(50) “fixed establishment” means a place (other than the
registered place of business) which is characterised by a sufficient
degree of permanence and suitable structure in terms of human
and technical resources to supply services, or to receive and use
services for its own needs;
(51) “Fund” means the Consumer Welfare Fund established
under section 57;
(52) “goods’’ means every kind of movable property other
than money and securities but includes actionable claim, growing
crops, grass and things attached to or forming part of the land
which are agreed to be severed before supply or under a contract
of supply;
(53) “Government” means the Government of Odisha;

8
(54) “Goods and Services Tax (Compensation to States)
Act” means the Goods and Services Tax (Compensation to
States) Act, 2017;
(55) “goods and services tax practitioner" means any person
who has been approved under section 48 to act as such
practitioner;
(56) "India" means the territory of India as referred to in
article 1 of the Constitution, its territorial waters, seabed and sub-
soil underlying such waters, continental shelf, exclusive
economic zone or any other maritime zone as referred to in the
Territorial Waters, Continental Shelf, Exclusive Economic Zone
and other Maritime Zones Act, 1976, and the air space above its
territory and territorial waters;
(57) “Integrated Goods and Services Tax Act” means the
Integrated Goods and Services Tax Act, 2017;
(58) “integrated tax” means the integrated goods and
services tax levied under the Integrated Goods and Services Tax
Act;
(59) “input” means any goods other than capital goods used
or intended to be used by a supplier in the course or furtherance
of business;
(60) “input service” means any service used or intended to
be used by a supplier in the course or furtherance of business;
(61) “Input Service Distributor” means an office of the
supplier of goods or services or both which receives tax invoices
issued under section 31 towards the receipt of input services and
issues a prescribed document for the purposes of distributing the
credit of central tax, State tax, integrated tax or Union territory
tax paid on the said services to a supplier of taxable goods or
services or both having the same Permanent Account Number as
that of the said office;
(62) “input tax” in relation to a registered person, means the
central tax, State tax, integrated tax or Union territory tax charged
on any supply of goods or services or both made to him and
includes–
(a) the integrated goods and services tax charged on import
of goods;
(b) the tax payable under the provisions of sub-sections (3)
and (4) of section 9;
(c) the tax payable under the provisions of sub-sections (3)
and (4) of section 5 of the Integrated Goods and Services Tax
Act;or
80 of 1976.
15 of 2017.
13 of 2017.

9
(d) the tax payable under the provisions of sub-sections (3)
and (4) of section 9 of the Central Goods and Services Tax Act,
but does not include the tax paid under the composition levy;
(63) “input tax credit” means the credit of input tax;
(64) “intra-State supply of goods” shall have the same
meaning as assigned to it in section 8 of the Integrated Goods and
Services Tax Act;
(65) “intra-State supply of services” shall have the same
meaning as assigned to it in section 8 of the Integrated Goods and
Services Tax Act;
(66) “invoice” or “tax invoice” means the tax invoice
referred to in section 31;
(67) “inward supply” in relation to a person, shall mean
receipt of goods or services or both whether by purchase,
acquisition or any other means, with or without consideration;
(68) “job work” means any treatment or process undertaken
by a person on goods belonging to another registered person and
the expression “job worker” shall be construed accordingly;
(69) “local authority” means––
(a) a “Panchayat” as defined in clause (d) of article 243 of
the Constitution;
(b) a “Municipality” as defined in clause (e) of article
243P of the Constitution;
(c) a Municipal Committee, a Zilla Parishad, a District
Board, and any other authority legally entitled to, or entrusted
by the Central Government or any State Government with the
control or management of a municipal or local fund;
(d) a Cantonment Board as defined in section 3 of the
Cantonments Act, 2006;
(e) a Regional Council or a District Council constituted
under the Sixth Schedule to the Constitution;
(f) a Development Board constituted under article 371 of
the Constitution; or
(g) a Regional Council constituted under article 371A of
the Constitution;
(70) “location of the recipient of services” means,-
(a) where a supply is received at a place of business for
which the registration has been obtained, the location of
such place of business;
41 of 2006.

10
(b) where a supply is received at a place other than the
place of business for which registration has been obtained (a
fixed establishment elsewhere), the location of such fixed
establishment;
( c ) w h e r e a supply is received at more than one
establishment, whether the place of business or fixed
establishment, the location of the establishment most
directly concerned with the receipt of the supply; and
(d) in absence of such places, the location of the usual
place of residence of the recipient;
(71) “location of the supplier of services” means,-
(a) where a supply is made from a place of business for
which the registration has been obtained, the location of
such place of business;
(b) where a supply is made from a place other than the
place of business for which registration has been obtained (a
fixed establishment elsewhere), the location of such fixed
establishment;
(c) where a supply is made from more than one
establishment, whether the place of business or fixed
establishment, the location of the establishment most
directly concerned with the provisions of the supply; and
(d) in absence of such places, the location of the usual
place of residence of the supplier;
(72) “manufacture” means processing of raw material or
inputs in any manner that results in emergence of a new product
having a distinct name, character and use and the term
“manufacturer” shall be construed accordingly;
(73) “market value” shall mean the full amount which a
recipient of a supply is required to pay in order to obtain the
goods or services or both of like kind and quality at or about the
same time and at the same commercial level where the recipient
and the supplier are not related;
(74) “mixed supply” means two or more individual supplies
of goods or services, or any combination thereof, made in
conjunction with each other by a taxable person for a single price
where such supply does not constitute a composite supply.
Illustration: A supply of a package consisting of canned foods,
sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices
when supplied for a single price is a mixed supply. Each of these
items can be supplied separately and is not dependent on any other.
It shall not be a mixed supply if these items are supplied separately;

11
(75) “money” means the Indian legal tender or any foreign
currency, cheque, promissory note, bill of exchange, letter of
credit, draft, pay order, traveller cheque, money order, postal or
electronic remittance or any other instrument recognized by the
Reserve Bank of India when used as a consideration to settle an
obligation or exchange with Indian legal tender of another
denomination but shall not include any currency that is held for
its numismatic value;
(76) “motor vehicle” shall have the same meaning as
assigned to it in clause (28) of section 2 of the Motor Vehicles
Act, 1988;
(77) “non-resident taxable person” means any person who
occasionally undertakes transactions involving supply of goods or
services or both, whether as principal or agent or in any other
capacity, but who has no fixed place of business or residence in
India;
(78) “non-taxable supply’’ means a supply of goods or
services or both which is not leviable to tax under this Act or
under the Integrated Goods and Services Tax Act;
(79) “non-taxable territory” means the territory which is
outside the taxable territory;
(80) “notification” means a notification published in the
Official Gazette and the expressions ‘notify’ and ‘notified’ shall
be construed accordingly;
(81) “other territory” includes territories other than those
comprising in a State and those referred to in sub-clauses (a) to
(e) of clause (114);
(82) “output tax” in relation to a taxable person, means the
tax chargeable under this Act on taxable supply of goods or
services or both made by him or by his agent but excludes tax
payable by him on reverse charge basis;
(83) “outward supply” in relation to a taxable person, means
supply of goods or services or both, whether by sale, transfer,
barter, exchange, licence, rental, lease or disposal or any other
mode, made or agreed to be made by such person in the course or
furtherance of business;
(84) “person” includes—
(a) an individual;
(b) a Hindu Undivided Family;
(c) a company;
(d) a firm;
59 of 1988.

12
(e) a Limited Liability Partnership;
(f) an association of persons or a body of individuals,
whether incorporated or not, in India or outside India;
(g) any corporation established by or under any Central Act,
State Act or Provincial Act or a Government company as defined
in clause (45) of section 2 of the Companies Act, 2013;
(h) any body corporate incorporated by or under the laws of
a country outside India;
(i ) a co-operative soci ety registered under any law rel ating
to co-operative societies;
(j) a local authority;
(k) Central Government or a State Government;
(l) society as defined under the Societies Registration Act,
1860;
(m) trust; and
(n) every artificial juridical person, not falling within any of
the above;
(85) “place of business” includes––
(a) a place from where the business is ordinarily carried on,
and includes a warehouse, a godown or any other place where a
taxable person stores his goods, supplies or receives goods or
services or both; or
(b ) a pl ace wh ere a tax abl e pers on m ai n tai ns hi s b ooks of
account; or
 (c) a place where a taxable person is engaged in business
through an agent, by whatever name called;
(86) “place of supply” means the place of supply as referred
to in Chapter V of the Integrated Goods and Services Tax Act;
(87) “prescribed’’ means prescribed by rules made under
this Act on the recommendations of the Council;
(88) “principal” means a person on whose behalf an agent
carries on the business of supply or receipt of goods or services or
both;
(89) “principal place of business” means the place of
business specified as the principal place of business in the
certificate of registration;
18 of 2013.
21 of 1860.

13
(90) “principal supply” means the supply of goods or
services which constitutes the predominant element of a
composite supply and to which any other supply forming part of
that composite supply is ancillary;
(91) “proper officer” in relation to any function to be
performed under this Act, means the Commissioner or the officer
of the State tax who is assigned that function by the
Commissioner;
(92) “quarter” shall mean a period comprising three
consecutive calendar months, ending on the last day of March,
June, September and December of a calendar year;
(93) “recipient” of supply of goods or services or both,
means—
(a) where a consideration is payable for the supply of goods
or services or both, the person who is liable to pay that
consideration;
( b ) w h e r e n o c o n s i d e r a t i o n i s p a y a b l e f o r t h e s u p p l y o f
goods, the person to whom the goods are delivered or made
available, or to whom possession or use of the goods is given or
made available; and
(c) where no consideration is payable for the supply of a
service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be
construed as a reference to the recipient of the supply and shall
include an agent acting as such on behalf of the recipient in
relation to the goods or services or both supplied;
(94) “registered person” means a person who is registered
under section 25 but does not include a person having a Unique
Identity Number.
(95) “regulations” means the regulations made by the
Government under this Act on the recommendations of the
Council;
(96) “removal’’ in relation to goods, means-
(a) despatch of the goods for delivery by the supplier
thereof or by any other person acting on behalf of such supplier;
or
(b) collection of the goods by the recipient thereof or by
any other person acting on behalf of such recipient;
(97) “return” means any return prescribed or otherwise
required to be furnished by or under this Act or the rules made
thereunder;

14
(98) “reverse charge’’ means the liability to pay tax by the
recipient of supply of goods or services or both instead of the
supplier of such goods or services or both under sub-section (3)
or sub-section (4) of section 9, or under sub-section (3) or sub-
section (4) of section 5 of the Integrated Goods and Services Tax
Act;
(99) “Revisional Authority” means an authority appointed or
authorised for revision of decision or orders as referred to in
section 108;
(100) “Schedule” means a Schedule appended to this Act;
(101) “securities” shall have the same meaning as assigned
to it in clause (h) of section 2 of the Securities Contracts
(Regulation) Act, 1956;
(102) “services” means anything other than goods, money
and securities but includes activities relating to the use of money
or its conversion by cash or by any other mode, from one form,
currency or denomination, to another form, currency or
denomination for which a separate consideration is charged;
(103) “State” means the State of Odisha;
(104) “State tax” means the tax levied under this Act;
(105) “supplier” in relation to any goods or services or both,
shall mean the person supplying the said goods or services or
both and shall include an agent acting as such on behalf of such
supplier in relation to the goods or services or both supplied;
(106) “tax period’’ means the period for which the return is
required to be furnished;
(107) “taxable person” means a person who is registered or
liable to be registered under section 22 or section 24;
(108) “taxable supply’’ means a supply of goods or services
or both which is leviable to tax under this Act;
(109) “taxable territory’’ means the territory to which the
provisions of this Act apply;
(110) “telecommunication service” means service of any
description (including electronic mail, voice mail, data services,
audio text services, video text services, radio paging and cellular
mobile telephone services) which is made available to users by
means of any transmission or reception of signs, signals, writing,
images and sounds or intelligence of any nature, by wire, radio,
visual or other electromagnetic means;
42 of 1956.

15
(111) “the Central Goods and Services Tax Act” means the
Central Goods and Services Tax Act, 2017;
(112) “turnover in State” or “turnover in Union territory”
means the aggregate value of all taxable supplies (excluding the
value of inward supplies on which tax is payable by a person on
reverse charge basis) and exempt supplies made within a State or
Union territory by a taxable person, exports of goods or services
or both and inter-State supplies of goods or services or both made
from the State or Union territory by the said taxable person but
excludes central tax, State tax, Union territory tax, integrated tax
and cess;
(113) “usual place of residence” means––
( a ) i n c as e of an i n di vi d u al , th e pl a c e wh e r e h e or d i n a ri l y
resides;
(b) in other cases, the place where the person is
incorporated or otherwise legally constituted;
(114) “Union territory” means the territory of
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) Dadra and Nagar Haveli;
(d) Daman and Diu;
(e) Chandigarh; and
(f) other territory;
Explanation. - F o r t h e p u r p o s e s o f t h i s A c t , e a c h o f t h e
territories specified in sub-clauses (a) to (f) shall be considered to be
a separate Union territory.
(115) “Union territory tax” means the Union territory goods
and services tax levied under the Union Territory Goods and
Services Tax Act;
(116) “Union Territory Goods and Services Tax Act” means
the Union Territory Goods and Services Tax Act, 2017;
(117) “valid return” means a return furnished under sub-
section (1) of section 39 on which self-assessed tax has been paid
in full;
(118) “voucher” means an instrument where there is an
obligation to accept it as consideration or part consideration for a
supply of goods or services or both and where the goods or
services or both to be supplied or the identities of their potential
12 of 2017.
14 of 2017.

16
suppliers are either indicated on the instrument itself or in related
documentation, including the terms and conditions of use of such
instrument;
(119) “works contract” means a contract for building,
construction, fabrication, completion, erection, installation, fitting
out, improvement, modification, repair, maintenance, renovation,
alteration or commissioning of any immovable property wherein
transfer of property in goods (whether as goods or in some other
form) is involved in the execution of such contract;
(120) words and expressions used and not defined in this
Act but defined in the Integrated Goods and Services Tax Act, the
Central Goods and Services Tax Act, the Union Territory Goods
and Services Tax Act and the Goods and Services Tax
(Compensation to States) Act shall have the same  meaning as
assigned to them in those Acts.
CHAPTER II
ADMINISTRATION
3. The Government shall, by notification , appoint the following
classes of officers for the purposes of this Act, namely:––
(a) Commissioner of State tax,
(b) Special Commissioners of State tax,
(c) Additional Commissioners of State tax,
(d) Joint Commissioners of State tax,
(e) Deputy Commissioners of State tax,
(f) Assistant Commissioners of State tax, and
(g) any other class of officers as it may deem fit:
Provided that the officers appointed under the Odisha Value Added
Tax Act, 2004 shall be deemed to be the officers appointed under the provisions
of this Act.
4. (1) The Government may, in addition to the officers as may be
notified under section 3, appoint such persons as it may think fit to be the
officers under this Act.
(2)The Commissioner shall have jurisdiction over the whole of the
State, the Special Commissioner and an Additional Commissioner in respect of
all or any of the functions assigned to them, shall have jurisdiction over the
Officers under
this Act.
Odisha Act
4 of 2005.
Appointment of
officers.

17
whole of the State or where the State Government so directs, over any local area
thereof, and all other officers shall, subject to such conditions as may be
specified, have jurisdiction over the whole of the State or over such local areas as
the Commissioner may, by order, specify.
5. (1) Subject to such conditions and limitations as the Commissioner
may impose, an officer of State tax may exercise the powers and discharge the
duties conferred or imposed on him under this Act.
(2) An officer of State tax may exercise the powers and discharge the
duties conferred or imposed under this Act on any other officer of State tax who
is subordinate to him.
(3) The Commissioner may, subject to such conditions and limitations
as may be specified in this behalf by him, delegate his powers to any other
officer who is subordinate to him.
(4) Notwithstanding anything contained in this section, an Appellate
Authority shall not exercise the powers and discharge the duties conferred or
imposed on any other officer of State tax.
6. (1) Without prejudice to the provisions of this Act, the officers
appointed under the Central Goods and Services Tax Act are authorised to be the
proper officers for the purposes of this Act, subject to such conditions as the
Government shall, on the recommendations of the Council, by notification,
specify.
(2) Subject to the conditions specified in the notification issued under
sub-section (1),-
(a) where any proper officer issues an order under this Act, he
shall also issue an order under the Central Goods and Services Tax
Act, as authorised by the said Act under intimation to the jurisdictional
officer of central tax;
(b) where a proper officer under the Central Goods and Services
Tax Act has initiated any proceedings on a subject matter, no
proceedings shall be initiated by the proper officer under this Act on
the same subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever
applicable, of any order passed by an officer appointed under this Act, shall not
lie before an officer appointed under the Central Goods and Services Tax Act.
Powers of
officers.
Authorisation of
officers of
central tax as
proper officer in
certain
circumstances.

18
CHAPTER III
LEVY AND COLLECTION OF TAX
7. (1) For the purposes of this Act, the expression “supply”
includes–
(a) all forms of supply of goods or services or both such as sale,
transfer, barter, exchange, license, rental, lease or disposal made or
agreed to be made for a consideration by a person in the course or
furtherance of business;
(b) import of services for a consideration whether or not in the
course or furtherance of business;
(c) th e acti vi ti es s peci fi ed i n Sch edul e I, m ade or agreed to b e
made without a consideration; and
( d ) th e a c ti v i ti e s to b e tr e a te d a s s u p pl y of g ood s or s u p pl y of
services as referred to in Schedule II.
(2) Notwithstanding anything contained in sub-section (1),––
(a) activities or transactions specified in Schedule III; or
(b) such activities or transactions undertaken by the Central
Government, a State Government or any local authority in which
they are engaged as public authorities, as may be notified by the
Government on the recommendations of the Council,
shall be treated neither as a supply of goods nor a supply of
services.
(3) Subject to the provisions of sub-sections (1) and (2), the
Government may, on the recommendations of the Council, specify, by
notification, the transactions that are to be treated as—
(a)  a supply of goods and not as a supply of services; or
(b) a supply of services and not as a supply of goods.
8. The tax liability on a composite or a mixed supply shall be
determined in the following manner, namely: —
(a) a composite supply comprising two or more supplies, one of
which is a principal supply, shall be treated as a supply of such
principal supply; and
(b) a mixed supply comprising two or more supplies shall be
treated as a supply of that particular supply which attracts the
highest rate of tax.
9. (1) Subject to the provisions of sub-section (2), there shall be
levied a tax called the Odisha goods and services tax on all intra-State supplies of
Scope of supply.
Tax liability on
composite and
mixed supplies.
Levy and
collection.

19
goods or services or both, except on the supply of alcoholic liquor for human
consumption, on the value determined under section 15 and at such rates, not
e x c e e d i n g t w e n t y p e r c e n t . , a s m a y b e n o t i f i e d b y t h e G o v e r n m e n t o n t h e
recommendations of the Council and collected in such manner as may be
prescribed and shall be paid by the taxable person.
(2) The State tax on the supply of petroleum crude, high speed diesel,
motor spirit (commonly known as petrol), natural gas and aviation turbine fuel,
shall be levied with effect from such date as may be notified by the Government
on the recommendations of the Council.
(3) The Government may, on the recommendations of the Council, by
notification, specify categories of supply of goods or services or both, the tax on
which shall be paid on reverse charge basis by the recipient of such goods or
services or both and all the provisions of this Act shall apply to such recipient as
if he is the person liable for paying the tax in relation to the supply of such goods
or services or both.
(4) The State tax in respect of the supply of taxable goods or services
or both by a supplier, who is not registered, to a registered person shall be paid
by such person on reverse charge basis as the recipient and all the provisions of
this Act shall apply to such recipient as if he is the person liable for paying the
tax in relation to the supply of such goods or services or both.
(5) The Government may, on the recommendations of the Council, by
n o t i f i c a t i o n , s p e c i f y c a t e g o r i e s o f s e r v i c e s t h e t a x o n i n t r a - S t a t e s u p p l i e s o f
which shall be paid by the electronic commerce operator if such services are
supplied through it, and all the provisions of this Act shall apply to such
electronic commerce operator as if he is the supplier liable for paying the tax in
relation to the supply of such services:
Provided that where an electronic commerce operator does not have a
physical presence in the taxable territory, any person representing such electronic
commerce operator for any purpose in the taxable territory shall be liable to pay
tax:
Provided further that where an electronic commerce operator does not
have a physical presence in the taxable territory and also he does not have a
representative in the said territory, such electronic commerce operator shall
appoint a person in the taxable territory for the purpose of paying tax and such
person shall be liable to pay tax.
10. (1) Notwithstanding anything to the contrary contained in this Act
but subject to the provisions of sub-sections (3) and (4) of section 9, a registered
person, whose aggregate turnover in the preceding financial year did not exceed
Composition
levy.

20
fifty lakh rupees may opt to pay, in lieu of the tax payable by him, an amount
calculated at such rate as may be prescribed, but not exceeding,-
(a) one per cent of the turnover in State in case of a manufacturer,
(b) t w o a n d a h a l f p e r c e n t o f t h e t u r n o v e r i n S t a t e i n c a s e o f
persons engaged in making supplies referred to in clause (b) of
paragraph 6 of Schedule II, and
(c) half per cent of the turnover in State in case of other suppliers,
subject to such conditions and restrictions as may be prescribed:
Provided that the Government may, by notification, increase the said
limit of fifty lakh rupees to such higher amount, not exceeding one crore rupees,
as may be recommended by the Council.
(2) The registered person shall be eligible to opt under sub-section
(1), if—
(a) he is not engaged in the supply of services other than supplies
referred to in clause (b) of paragraph 6 of Schedule II;
(b) he is not engaged in making any supply of goods which are not
leviable to tax under this Act;
(c) he is not engaged in making any inter-State outward supplies of
goods;
(d) he is not engaged in making any supply of goods through an
electronic commerce operator who is required to collect tax at source
under section 52; and
(e) he is not a manufacturer of such goods as may be notified by
the Government on the recommendations of the Council:
Pr ovi ded th at wh ere m ore th an on e regi s tered pers on are h avi ng th e
same Permanent Account Number (issued under the Income-tax Act 1961), the
registered person shall not be eligible to opt for the scheme under sub-section (1)
unless all such registered persons opt to pay tax under that sub-section.
(3) The option availed of by a registered person under sub-section (1)
shall lapse with effect from the day on which his aggregate turnover during a
financial year exceeds the limit specified under sub-section(1).
(4) A taxable person to whom the provisions of sub-section (1) apply
shall not collect any tax from the recipient on supplies made by him nor shall he
be entitled to any credit of input tax.
(5) If th e proper of f i cer h as reas ons to b el i eve that a tax abl e pers on
has paid tax under sub-section (1) despite not being eligible, such person shall, in
addition to any tax that may be payable by him under any other provisions of this
43 of 1961.

21
A ct, b e l i abl e to a pen al ty an d th e provi si on s of s ecti on 73 or s ecti on 74 sh all ,
mutatis mutandis, apply for determination of tax and penalty.
11. (1) Where the Government is satisfied that it is necessary in the
public interest so to do, it may, on the recommendations of the Council, by
notification, exempt generally, either absolutely or subject to such conditions as
may be specified therein, goods or services or both of any specified description
from the whole or any part of the tax leviable thereon with effect from such date
as may be specified in such notification.
( 2 ) W h e r e t h e G o v e r n m e n t i s s a t i s f i e d t h a t i t i s n e c e s s a r y i n t h e
public interest so to do, it may, on the recommendations of the Council, by
special order in each case, under circumstances of an exceptional nature to be
stated in such order , exempt from payment of tax any goods or services or both
on which tax is leviable.
(3) The Government may, if it considers necessary or expedient so to
do for the purpose of clarifying the scope or applicability of any notification
issued under sub-section (1) or order issued under sub-section (2), insert an
explanation in such notification or order, as the case may be, by notification at
any time within one year of issue of the notification under sub-section (1) or
order under sub-section (2), and every such explanation shall have effect as if it
had always been the part of the first such notification or order, as the case may
be.
(4) Any notification issued by the Central Government, on the
r e c o m m e n d a ti o n s o f t h e C o u n c i l , u n d e r s u b - s e c t i o n ( 1 ) o f s e c ti o n 1 1 o r o r d e r
issued under sub-section (2) of the said section of the Central Goods and
Services Tax Act shall be deemed to be a notification or, as the case may be, an
order issued under this Act.
Explanation.––For the purposes of this section, where an exemption
i n r e s p e c t o f a n y g o o d s o r s e r v i c e s o r b o t h f r o m t h e w h ol e o r p a r t o f t h e t a x
leviable thereon has been granted absolutely, the registered person supplying
such goods or services or both shall not collect the tax, in excess of the effective
rate, on such supply of goods or services or both.
CHAPTER IV
TIME AND VALUE OF SUPPLY
12. (1) The liability to pay tax on goods shall arise at the time of
supply, as determined in accordance with the provisions of this section.
Power to grant
exemption from
tax.
Time of supply
of goods.

22
(2) The time of supply of goods shall be the earlier of the following
dates, namely:-
(a) th e date of i s s ue of i nv oi ce by th e s uppli er or th e l as t date on
which he is required, under sub-secti on (1) of secti on 31, to i ssue the
invoice with respect to the supply; or
( b ) t h e d a t e o n w h i c h t h e  s u p p l i e r r e c e i v e s t h e p a y m e n t w i t h
respect to the supply:
Provided that where the supplier of taxable goods receives an amount
up to one thousand rupees in excess of the amount indicated in the tax invoice,
the time of supply to the extent of such excess amount shall, at the option of the
said supplier, be the date of issue of invoice in respect of such excess amount.
Explanation 1.––For the purposes of clauses (a) and (b), “supply”
shall be deemed to have been made to the extent it is covered by the invoice or,
as the case may be, the payment.
Explanation 2.––For the purposes of clause (b), “the date on which
the supplier receives the payment” shall be the date on which the payment is
entered in his books of account or the date on which the payment is credited to
his bank account, whichever is earlier.
(3) In case of supplies in respect of which tax is pai d or liable to be
p a i d o n r e v e r s e c h a r g e b a s i s , t h e t i m e o f s u p p l y s h a l l b e t h e e a 

Excerpt shown. Open the full act in Lexace.

‹ Prev All Odisha acts Next ›