Scope of GST liability narrowed: certain persons and composition taxpayers excluded from specified notification's applicability. The notification amends the Table of a prior Odisha GST notification by adding targeted exclusions: at serial number 4 the words 'other than a body corporate' are inserted after 'Any person', and at serial number 5AB the words 'other than a person who has opted to pay tax under composition levy' are inserted after 'Any registered person'; the amendment is effective from 16th January, 2025 under powers of the Odisha GST Act.
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Provisions expressly mentioned in the judgment/order text.
Scope of GST liability narrowed: certain persons and composition taxpayers excluded from specified notification's applicability.
The notification amends the Table of a prior Odisha GST notification by adding targeted exclusions: at serial number 4 the words "other than a body corporate" are inserted after "Any person", and at serial number 5AB the words "other than a person who has opted to pay tax under composition levy" are inserted after "Any registered person"; the amendment is effective from 16th January, 2025 under powers of the Odisha GST Act.
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