Seeks to amend Notification No. 19873 dated 29.06.2017 bearing S.R.O. No. 306 relating to exemption of intra State supply of services - 34485-FIN-CT1-TAX-0002/2021 - Orissa SGST
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Exemption scope narrowed: services supplied through electronic commerce operators excluded from certain intra State GST exemptions. The notification amends the Odisha GST exemption schedule by removing the phrase 'or a Governmental authority or a Government Entity' from specified entries and by inserting provisos excluding services supplied through an electronic commerce operator and notified under sub section (5) of Section 9 of the Odisha GST Act from specified exemption items in the TABLE; the amendment is made under provisions of the Act and indicates an operative commencement date.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope narrowed: services supplied through electronic commerce operators excluded from certain intra State GST exemptions.
The notification amends the Odisha GST exemption schedule by removing the phrase "or a Governmental authority or a Government Entity" from specified entries and by inserting provisos excluding services supplied through an electronic commerce operator and notified under sub section (5) of Section 9 of the Odisha GST Act from specified exemption items in the TABLE; the amendment is made under provisions of the Act and indicates an operative commencement date.
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