TaxTMI 
TaxTMI 
Seeks to amend notification no 19869-FIN-CT1-TAX-0022-2017 dated 29.06.2017 bearing S.R.O. No. 305/2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....n 9, sub-section (1) of Section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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, and on being satisfied that it is necessary in the public interest so to do, do hereby make the following further amendments in the notification ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ting thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) "(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ting thereto in columns (3), (4) and (5), shall be omitted; (d) in item (ix) in column (3), for the entry, the following entry shall be substituted, namely:- "(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service o....