Amendment of Notification No. 19841-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No. 298/2017 regarding payment of State Tax on reverse charge basis by the recipient of goods like used vehicles, seized and confiscated goods, old and used goods, waste and scrap supplied by the State/Central Govt./UT/Local authority. - 29767–FIN-CT1-TAX-0043/2017-S.R.O. No. 472/2017 - Orissa SGST

Odisha GST Act Amended: Reverse Charge Tax Now Applies to Used Vehicles and Goods Supplied by Government Entities.

The notification amends a previous directive regarding the payment of State Tax on a reverse charge basis for certain goods. It specifies that used vehicles, seized and confiscated goods, old and used goods, and waste and scrap supplied by the Central Government, State Government, Union territory, or local authority will now be subject to this tax arrangement. The recipient of these goods, if a registered person, will be responsible for the tax payment. This amendment is made under the Odisha Goods and Services Tax Act, 2017, following recommendations from the Goods and Services Tax Council.