State tax on specified services temporarily fixed at reduced rate, applying irrespective of listed rate during the specified period. The notification amends the prior Odisha GST notification by inserting a proviso that, during the period from mid June to the end of September 2021, the State tax on services described in clause (f) shall, irrespective of the rate specified in column (4), be levied at a single reduced rate; the change is effected by inserting the proviso into the Table at serial number 3, item (iv), column (3).
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Provisions expressly mentioned in the judgment/order text.
State tax on specified services temporarily fixed at reduced rate, applying irrespective of listed rate during the specified period.
The notification amends the prior Odisha GST notification by inserting a proviso that, during the period from mid June to the end of September 2021, the State tax on services described in clause (f) shall, irrespective of the rate specified in column (4), be levied at a single reduced rate; the change is effected by inserting the proviso into the Table at serial number 3, item (iv), column (3).
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