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<h1>Odisha Amends Notification to Exempt Certain Services Under GST; Leased Plot Use Monitored for Compliance.</h1> The Government of Odisha has amended a notification from June 29, 2017, to exempt certain services as recommended by the GST Council. The amendment, effective from January 1, 2020, modifies the terms related to leased plots used for industrial or financial activities. It specifies that the plots must be used for their intended purpose, with the State Government monitoring compliance. Any violation or change in land use will result in joint liability for the original and subsequent lessees or owners to pay the applicable State tax, interest, and penalties. The lease agreements must reflect these conditions.
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