Notification to amend Notification No. 19845 dated 29.06.2017 bearing S.R.O. No. 299/2017 regarding supplies of goods in respect of which no refund of unutilized ITC shall be allowed under section 54(3)

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....- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make, the following further amendments in the notification of the Government of Odisha in the Finance Department No. 19845-FIN-CT1-TAX....

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....mbered, the following serial numbers and entries shall be inserted, namely :- (1) (2) (3) "1A. 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 1B. 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 1C. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified. 1D. 1510 ....

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....ed, but not chemically modified. 1J. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 1K. 1517 Edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible f....