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of <h1>Odisha Amends GST Act: Input Tax Credit Capped at 2.5% for Certain Suppliers, Service Classification Updated.</h1> The Government of Odisha has amended its notification from June 29, 2017, concerning the Odisha Goods and Services Tax Act, 2017. Effective October 20, 2023, the amendment introduces conditions for input tax credit claims. Specifically, if a supplier in the same business line charges State tax above 2.5%, the input tax credit will be limited to the 2.5% rate. Changes also include textual modifications and the removal of certain entries in the service classification scheme. These adjustments aim to align with public interest and the recommendations of the Goods and Services Tax Council.
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