Amendment in Notification No. 19877-FIN-CT1-TAX-0022-2017/FIN., dated 29th June, 2017

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....Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendments in the notification of the Government of Odisha in the Finance Department No.19877-FIN-CT1-TAX-0022-2017/FIN., dated 29th June, 2017, published in the Extraordinary issue No, 1145 of the Odisha Gazette, dated the 29th June, 2017 b....

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.... local authority; or (c) Governmental agencies, which has taken registration under the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services."; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namel....

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....ntral Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or services; or (ii) a registered person paying tax under section 10 of the said Act. Any person other than a body corporate A registered person, located in the taxable territory."; (ii) in the Explanation, after clause ....