Omission of proviso to Paragraph one in Odisha GST notification modifies the state's GST notification framework.
The Finance Department, exercising statutory authority and following the Goods and Services Tax Council recommendation, issues S.R.O. No. 479/2017 to amend the prior notification by omitting the proviso to Paragraph one of S.R.O. No. 302/2017, thereby modifying the operative text of that state GST notification.

Cross-empowerment allows central GST officers to sanction state GST refunds within their territorial jurisdiction.
Central GST officers designated by the Commissioner in the Board as proper officers are specified to act as proper officers under the Odisha GST regime for sanctioning refunds, in respect of registered persons located in the territorial jurisdiction of those officers, subject to the state Act and the rules thereunder.

Reverse charge liability: recipient must pay state GST on services supplied by Overseeing Committee members to the central bank.
The notification inserts an entry providing that supplies of services by members of the Overseeing Committee constituted by the Reserve Bank of India to the Reserve Bank of India are included in the table and, under the State GST framework, are subject to the reverse charge mechanism, with the recipient liable to pay the State tax.

GST exemption for government-related services expanded to include grant-funded supplies by government entities and specified transport and infrastructure services.
The amendment broadens the exemption by replacing "Governmental Authority" with "Central Government, State Government, Union territory, local authority or Governmental Authority" and by exempting supply of services by a Government Entity to those governments or specified persons where consideration is received as grants. It also inserts exemptions for goods transport agency services to unregistered persons with listed exclusions, services granting road or bridge access on annuity, and refines treatment of upfront payments for long-term leases by government-owned development entities, while defining ownership thresholds for eligible entities.

Government Entity definition expanded under SGST, conditioning concessional service treatment on procurement for government-entrusted works.
The notification amends Odisha SGST classifications by expanding recipient categories to include Governmental Authorities and Government Entities, conditions eligibility on procurement for works entrusted by government bodies, revises works-contract and construction entries (including earth work and offshore E&P), adjusts transport and vehicle-rental entries with input tax credit restrictions, provides transitional treatment for pre-existing vehicle leasing, and inserts job-work and printing-related service entries; it also defines Governmental Authority and Government Entity by statutory origin and ninety percent participation criteria.

GST rate on motor vehicles limited to reduced portion of applicable state tax where pre July purchases and leasing conditions apply.
Prescribes a reduced State GST charge for motor vehicles at sixty-five percent of the State tax otherwise applicable, contingent on annexed conditions: (a) vehicles purchased by the lessor before 1 July 2017 and leased before that date; or (b) supplier is registered, purchased before 1 July 2017 and has not availed input tax credit of central excise, VAT or other taxes on such vehicles; the notification ceases to apply on or after 1 July 2020.

Composition levy eligibility: turnover threshold increased under Odisha GST to a higher limit for small dealers.
Amendment increases the turnover limit for eligibility to the composition levy by substituting the earlier threshold wording with a higher threshold, broadening the class of dealers eligible for the composition scheme; the change is made under the Odisha Goods and Services Tax Act on the recommendation of the Goods and Services Tax Council by amending the prior finance department notification.

Reverse charge liability applies to recipients for used, seized or scrap goods supplied by government bodies under GST.
The amendment makes the reverse charge mechanism applicable to supplies of used vehicles, seized and confiscated goods, old and used goods, and waste and scrap when supplied by Central/State/Union territory or local authorities, designating any registered person as the recipient liable to pay State GST under reverse charge.

Duty Credit Scrips exemption and grant-funded government-entity supplies exempt; brand-owner affidavit required for packaging labelling.
The amendment adds an exemption entry for Duty Credit Scrips and exempts supply of goods by a Government Entity to government bodies when consideration is received as grants; it defines Government Entity as a statutory or government-established body with ninety percent or more government participation. It further requires that where brand ownership and packing are by different persons, the brand owner must file an affidavit with the jurisdictional Commissioner of State Tax voluntarily foregoing actionable claims and authorising the packer to print the brand on unit containers in indelible ink in English and the local language.

State GST rate amendment reclassifies goods and imposes branded goods labelling and affidavit requirements for unit packed items.
The notification amends the State GST commodity schedules by substituting, inserting and omitting tariff entries across various rate schedules to reclassify numerous goods, add specific descriptions (including dried mango slices, khakhra, branded ready to consume namkeens, recovered waste of paper/plastics/rubber/glass, e waste, biomass briquettes, poster colour, plain shaft bearings, and specified engine and pump parts), clarify scope of dried fruits, threads and marble goods, and impose a branded goods condition linking unit container treatment to actionable claim or enforceable right procedures set out in an ANNEXURE requiring an affidavit and bilingual labelling when the brand owner voluntarily foregoes rights.

Composition scheme opt-in: registered persons may opt to pay tax under section 10 by filing FORM GST CMP-02.
Registered persons provisionally registered or holding a registration certificate may opt to pay tax under section 10 from the first day of the month following filing FORM GST CMP-02 on the common portal (directly or via a notified Facilitation Centre) by the prescribed cutoff; they must furnish FORM GST ITC-03 within ninety days of commencing composition liability and, after furnishing ITC-03, are not permitted to file FORM GST TRAN-1.

Tax exemption under WBGST extended for registered persons, removing proviso and broadening applicability via notification effective immediately.
The proviso to Paragraph 1 of Department Notification No. 1132-F.T. dated 28th June, 2017 is omitted, and the exemption contained therein, as amended, shall apply to all registered persons until the specified terminal date, by notification issued under the statutory power to amend rate notifications.

Leasing tax concession for motor vehicles limited by purchase and credit conditions, expiring after a specified cutoff date.
Prescribes a concessional State tax rate for intra state leasing of motor vehicles under Chapter 87, set as a specified proportion of the State tax otherwise applicable, subject to annexed conditions. Conditions limit the concession to vehicles purchased and leased before the law change and to suppliers who are registered and who did not claim input tax credits on taxes paid for those vehicles. The notification adopts First Schedule tariff interpretation rules and contains a sunset provision rendering it inapplicable on and after a specified date.

GST notification amendment: insertion addressing supplies of used, seized and scrap goods from registered persons to government recipients.
Notification No.1800-F.T./36/2017 inserts a new Table entry (serial 6) into Notification No.1128-F.T., specifying that goods under "Any Chapter" described as used vehicles, seized and confiscated goods, old and used goods, waste and scrap are addressed, with recipients limited to Central Government, State Government, Union territory or a local authority and suppliers defined as any registered person.

Government Entity definition expanded: supplies against grants regulated and brand-owner affidavit requirement mandated for packing.
The notification amends the State GST rate schedule by inserting Duty Credit Scrips and an entry covering supplies by a Government Entity to government authorities or specified persons where consideration is received as grants. It defines "Government Entity" as a statutory or government-established body with ninety percent or more government participation to carry out entrusted functions. ANNEXURE I now requires a brand-owner who is distinct from the packer to file an affidavit with the jurisdictional Commissioner of Central Tax voluntarily foregoing the actionable claim or enforceable right in the brand and authorising the packer to print a prescribed declaration on unit containers.

GST rate amendments reclassify goods and require affidavit when brand owner and packer are different for unit packed items.
The notification amends State GST rate schedules by inserting, substituting and omitting tariff entries across Schedules I-IV to reclassify specified goods (including food preparations, medicaments meeting pharmacopoeial specifications, recovered wastes, e waste and biomass briquettes), to refine inclusions and exclusions for yarns, threads, stone goods, engine and pump parts, and to distinguish unit packed branded ready for consumption items. The ANNEXURE proviso requires an affidavit where brand ownership and packing are by different persons, documenting voluntary forfeiture of the actionable claim and authorising printing of a declaration on unit containers.

GST treatment for committee members' services to the central bank clarified by insertion of a dedicated rate-table entry.
An amendment inserts a new rate-table entry specifying the supply: "Supply of services by the members of Overseeing Committee to Reserve Bank of India," identifying the suppliers as members of the Overseeing Committee constituted by the central banking authority and the recipient as the central banking authority, effected under the State GST rate-notification power by adding that row to the earlier notification.

Government Entity exemptions: services to governments or specified persons supplied against grants are nil-rated under amended SGST rules.
The amendment broadens references to governmental recipients and creates nil-rated entries: supply of services by a Government Entity to governments or specified persons when consideration is grants; goods transport agency services to unregistered persons subject to specified exclusions; and services granting access to roads or bridges on annuity. It revises upfront payment treatment for long-term leases by predominantly government-owned development entities and replaces definitions, distinguishing "Governmental Authority" and introducing "Government Entity" as bodies with ninety percent or more government participation to perform entrusted municipal, panchayat or government functions.

Government Entity definition expanded, changing GST rate entries and procurement-linked input tax credit restrictions for specified services.
The notification broadens recipient categories to include Governmental Authority and Government Entity, requires services supplied to Government Entities to be procured for work entrusted by a government or local authority, revises rate entries for works contracts (including predominant earthworks and offshore E&P), transport and vehicle renting services with input tax credit restrictions, adjusts leasing treatment for pre-existing vehicle leases, and inserts detailed additions for job-work and printing activities while defining Governmental Authority and Government Entity with ninety percent equity or control thresholds.

Composition levy ceiling increased to higher threshold for eligibility and turnover limits under state GST.
Amendment increases monetary thresholds for the composition levy by substituting in Notification No. 1142-F.T. the words "seventy-five lakh rupees" with "one crore" and "fifty lakh rupees" with "seventy-five lakh rupees," thereby raising the turnover-related limits for eligibility under the State GST composition scheme.