A new notification for prescribing GST rate of 65% of the applicable GST rate for supply of motor vehicles [in certain cases].

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....ion 9 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the State tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to t....

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.... Notification No. 19829-FIN-CT1-TAX-0022-2017 published in the Extraordinary issue No. 1133 of the Odisha Gazette on the 29th June,2017 bearing S.R.O. No 295 2 2. Provided that nothing contained in this notification shall apply on or after1st July, 2020. Explanation -For the purposes of this notification, - (i) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tar....