Notification amendment under rule 123: substitution of two entries naming the designated State GST officers.
Substitution of serial numbers 1 and 2 in Notification No.25994-FINCT I-TAX-0064-2017 replaces those entries with: 1. Shri Sushil Kumar Lohani, Commissioner of State Tax, Odisha; and 2. Shri Bijoy Kumar Kar, Principal Commissioner GST, Bhubaneswar, effected under rule 123 by the Finance Department.

Appointment of Commissioner of Profession Tax: new commissioner to exercise powers under the State Professions Tax Act upon assuming charge.
The State Government appoints Shri Sushil Kumar Lohani, IAS as Commissioner of Profession Tax, Odisha under sub section (1) of section 3 of the State Tax on Professions, Trades, Callings and Employments Act, effective from the date he assumes charge; he shall exercise the powers and discharge the functions conferred by or under that Act.

Appointment of Commissioner of State Tax - new appointee to assume charge and exercise statutory GST powers.
The State Government appoints Shri Sushil Kumar Lohani, IAS, Commissioner of Commercial Taxes & GST, to be the Commissioner of State Tax under the Odisha Goods and Services Tax Act, effective from the date he assumes charge; he is vested with and shall exercise the powers and discharge the functions conferred or imposed by the Act, replacing the prior appointee.

Corrigendum: territorial term replaced from Odisha to Central in rule ten, correcting statutory wording.
Corrigendum to the Odisha Goods and Services Tax (Fourth) Amendment Rules, 2019: in clause (c) of rule 10 the territorial word "Odisha" shall be read as "Central", correcting the drafting of the earlier notification published in the Extraordinary Gazette.

Corrigendum amends subparagraph numbering in paragraph two, replacing roman numeric markers with alphabetic markers to clarify references.
Corrigendum correcting a prior Finance Department notification by altering the labelling of subparagraphs in paragraph two: replace "(iii)" with "(c)" and "(iv)" with "(d)", thereby modifying the published Gazette entry to clarify references and textual consistency.

Alcoholic liquor licence grant treated as neither supply of goods nor supply of service, excluding licence fees from GST supply classification.
The State Government has notified that services consisting of the grant of an alcoholic liquor licence, where consideration is taken as a licence fee, application fee, or by any other name, shall be treated neither as a supply of goods nor as a supply of service for purposes of the GST framework, thereby excluding such licensing activity from the taxable supply net and related GST compliance obligations.

GST classification: Cement under specified customs chapter clarified, replacing prior entry and statewide effective from October.
The State Government amends a Finance Department notification to substitute the Table entry at serial number 2, clarifying that cement is identified by reference to the relevant customs tariff chapter heading in the First Schedule to the Customs Tariff Act; the amendment, made on GST Council recommendations, takes effect statewide from the first day of October, 2019.

Exclusion of development rights: amended notification removes application to later supplies and establishes a new commencement.
The notification amends an earlier state GST notification by inserting an explanation that the earlier notification shall not apply to supplies of development rights made on or after the specified cut off date, and states that the amendment comes into force from the stated commencement date of the amending notification.

Copyright licensing by authors: optional forward charge of state tax allowed with registration and declared invoice compliance.
The notification substitutes the existing entry for copyright-related services, inserts entry 9A permitting authors of original literary works to opt for State tax under forward charge provided they register under the Odisha GST Act, file Annexure I with the jurisdictional commissioner, include Annexure II on invoices, and observe a one-year lock-in on withdrawal. It also adds entries treating renting of motor vehicles to body corporates and SEBI Securities Lending Scheme services as taxable supplies, and the amendments take effect from 1 October 2019.

Registration threshold eligibility revised, expanding exemption criteria and adding GST exemptions for FIFA event services and storage and insurance services.
Amendment revises Odisha GST exemption entries by replacing a fixed monetary registration threshold with the statutory exemption eligibility test, updates certain year and wording references, and inserts specified exempt services including FIFA event-related services (subject to certification), admission-right services to those events, storage and warehousing of listed agricultural and raw commodities, and life insurance services under Central Armed Police Forces group schemes; the amendments take effect from 1 October 2019.

GST classification changes revise taxable treatment of hotel, restaurant and catering services and related rental entries.
The notification amends Odisha GST service classification and rates for hospitality, catering, transport rentals and job work by substituting Table entries that prescribe State-tax rates and mandatory denial of input tax credit for specified supplies; it adds definitions for restaurant service, outdoor catering, hotel accommodation, declared tariff and specified premises to determine applicability, inserts and omits qualifying words across serial entries including leasing and support services, and revises the Annexure classification wording, effective from the stated commencement date.

GST amendment adds aerated water to Odisha schedule, creating a new tariff entry effective first October.
Amendment inserts a new serial entry (2A) with tariff heading 2202 10 10 for Aerated Water into the Odisha GST notification issued under the proviso to subsection (1) of section 10 of the Odisha Goods and Services Tax Act, 2017, and the amendment is effective from the 1st day of October, 2019.

Tax exemption for goods supplied to FAO for specified projects, subject to certification by designated Government officer.
Exemption from State GST applies to goods supplied to the Food and Agricultural Organization of the United Nations for execution of specified projects listed in the Annexure, subject to certification by an officer not below Deputy Secretary to the Government of India in the Ministry of Agriculture and Farmers Welfare that (i) the quantity and description of the goods and (ii) their intended use for the listed projects are confirmed; notification effective from 1 October 2019.

Notification amendment adds aerated water to the taxable goods list, making its supply taxable under state GST from October 1.
The State Government amends a prior GST notification by inserting a new Annexure entry: Serial No. 2A, tariff 2202 10 10, described as "Aerated Water," under powers conferred by provisions of the State Goods and Services Tax Act; the insertion takes effect on 1 October 2019.

Scope of taxable precious metals expanded to include silver and platinum, updating tariff heading references under GST.
The Odisha GST notification amends the prior notification by substituting "gold" with "gold, silver or platinum," replacing the reference to "heading 7108" with "Chapter 71," and substituting clause (d) in the Explanation to define Chapter as the heading specified in the First Schedule to the Customs Tariff Act, 1975; the amendment is issued under the Odisha Goods and Services Tax Act, 2017 and sets its commencement date as specified in the notification.

Tax option for mutilated goods: recipient or transferee may pay a reduced tax subject to hydrocarbon authority certification.
The amendment adds petroleum and coal bed methane operations under HELP or OALP to the notification's Schedule and provides that where goods are disposed of in non-serviceable form after mutilation, the recipient or transferee may opt to pay tax at the rate of 9 per cent on the transaction value, conditioned on producing a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non-serviceability and prior mutilation.

GST schedule amendment adds dried tamarind and leaf-based plates and cups to notified list for taxation.
Amends an earlier Odisha GST notification to insert two Schedule entries: one for Tamarind dried and another for Plates and cups made up of all kinds of leaves/ flowers/bark, thereby expanding the list of goods covered by that notification. The amendment specifies the new serial entries and declares that the change is effective from the stated commencement date, making the inserted items operative under the existing notification framework.

GST rate amendments adjust classification and applicable rates for specified goods under Odisha GST, effective from notified commencement.
The notification amends Odisha GST schedules by reclassifying specified goods, inserting and omitting tariff entries across multiple rate schedules, and substituting commodity descriptions, thereby changing the classification and applicable GST treatment for those goods; it invokes statutory authority to do so and sets the amendments to commence from the notified commencement date, obliging taxpayers to adjust classification, invoicing and compliance accordingly.

Customs exemption extension: imports for the Light Combat Aircraft programme allowed subject to authorised designation and certification conditions.
Extends a customs duty exemption for goods required for the Light Combat Aircraft Programme, conditional on import by designated authorised works centres and production at import of lists certified by programme technical certifiers and a government officer confirming requirement for the programme, non-availability domestically, and ministry authorisation; the exemption is time-limited and expires after the specified date.

Tax exemption for FAO imports conditioned on government certification for use in specified agriculture and environment projects.
Exempts imports by an international agricultural organization for execution of specified agriculture and environment projects from the whole of the integrated tax under the Customs Tariff Act, conditioned on the importer producing at customs clearance a certificate from an officer not below Deputy Secretary in the Ministry of Agriculture and Farmers Welfare verifying the quantity and description of the goods and that they are intended for use in the listed projects.