Rates for supply of services under OGST Act and value of construction services - S.R.O. No. 305/2017 - Orissa SGST

GST rates for services set by classification; special valuation for construction with land and input tax credit conditions apply.

Notification prescribes intra State GST rates for services by classification headings, with variable rates and conditions including restrictions on input tax credit for specified reduced rates; special valuation rules govern construction supplies involving land (land value deemed one third of total consideration) and lottery valuation; explanatory provisions define terms and adopt tariff interpretation rules; an annexed Scheme of Classification maps service codes to headings; the notification operates from the stated commencement date under the Odisha GST Act.