Amendment of Notification No. 19873-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No. 306/2017 regarding exemption of Supply of certain services by a Government Entity to Central Government, State Government, UT, Local Authority.

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....TION The 13th October, 2017 S.R.O. No. 476/2017- In exercise of the powers conferred by sub-section (1) of Section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendments in t....

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....ment, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants. Nil Nil"; (c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inser....

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....ersons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil"; (d) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted under appropriate column, namely:- ....

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.... area."; and (ii) in paragraph 2, for clause (zf),the following clause shall be substituted, namely:- "(zf) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 percent. or more participation by way of equity or control, to carry out any function entrusted to a ....