Service exemption on intra state supplies - specified services charge nil State tax under Odisha notification, subject to stated conditions. The Odisha notification exempts intra State supplies of services listed in the Table from State GST to the extent the tax exceeds the prescribed rate (generally nil), subject to conditions and exclusions specified against each entry. It enumerates sectoral categories-governmental services, transport, health, education, agriculture, financial and insurance services, construction labour for specified housing schemes, accommodation below declared tariff thresholds, incubatee and skill development services, among others-and sets applicability limits, exemptions subject to thresholds or provisos, detailed definitions, and an effective date of commencement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service exemption on intra state supplies - specified services charge nil State tax under Odisha notification, subject to stated conditions.
The Odisha notification exempts intra State supplies of services listed in the Table from State GST to the extent the tax exceeds the prescribed rate (generally nil), subject to conditions and exclusions specified against each entry. It enumerates sectoral categories-governmental services, transport, health, education, agriculture, financial and insurance services, construction labour for specified housing schemes, accommodation below declared tariff thresholds, incubatee and skill development services, among others-and sets applicability limits, exemptions subject to thresholds or provisos, detailed definitions, and an effective date of commencement.
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