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of <h1>Odisha GST Amendment: Exemptions for Goods Transport, Business Facilitators, Security Services Effective January 2019 u/s Provisions.</h1> The Odisha State Government has amended its notification under the Odisha Goods and Services Tax Act, 2017, effective January 1, 2019. Key changes include exemptions for services provided by goods transport agencies to certain government entities registered solely for tax deduction purposes. New entries specify that services by business facilitators to banks, agents of business correspondents, and security services to registered persons are included. However, exemptions apply to government departments and registered persons under specific conditions. Additionally, the notification's provisions extend to the Central and State Governments, including Parliament and State Legislatures.
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