https://www.taxtmi.com/notifications?id=144344 The notification amends the schedule of state tax rates for specified services under the Odisha GST Act, substituting rates for multiple service entries and inserting provisos restricting input tax credit where credit on goods and services used in supplying the service has been taken. It adds or revises definitions for goods transport agency, multimodal transporter, mode of transport, and handicraft goods, and inserts clarifying explanations and illustrations-notably limiting credit for input services charged at rates higher than the concessional rate and specifying entitlement rules for multimodal transport and job-work services. en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 10 Nov 2025 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144344 The notification amends the schedule of state tax rates for specified services under the Odisha GST Act, substituting rates for multiple service entries and inserting provisos restricting input tax credit where credit on goods and services used in supplying the service has been taken. It adds or revises definitions for goods transport agency, multimodal transporter, mode of transport, and handicraft goods, and inserts clarifying explanations and illustrations-notably limiting credit for input services charged at rates higher than the concessional rate and specifying entitlement rules for multimodal transport and job-work services. Notifications GST - States Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144344