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    <title>Notification to amend Notification No. 19869 dated 29.06.2017 bearing S.R.O. No. 305/2017 regarding rate of tax on services</title>
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    <description>Amendment revises Odisha GST entries to change rates and credit eligibility: ropeway passenger and goods transport and specified clinical establishment room charges are placed at a lower rate with input tax credit on goods (and where specified, goods and services) denied; other passenger and goods transport services and supporting transport services are assigned different rates. GTAs may exercise an annual option via Annexure V to pay GST under forward charge at the lower rate but, if opted, cannot claim input tax credit on inputs; the form, filing deadline and a special deadline for the 2022-2023 year are prescribed.</description>
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    <pubDate>Mon, 18 Jul 2022 00:00:00 +0530</pubDate>
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      <description>Amendment revises Odisha GST entries to change rates and credit eligibility: ropeway passenger and goods transport and specified clinical establishment room charges are placed at a lower rate with input tax credit on goods (and where specified, goods and services) denied; other passenger and goods transport services and supporting transport services are assigned different rates. GTAs may exercise an annual option via Annexure V to pay GST under forward charge at the lower rate but, if opted, cannot claim input tax credit on inputs; the form, filing deadline and a special deadline for the 2022-2023 year are prescribed.</description>
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