Seeks to amend Notification No. 19869-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017

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....g further amendments in the notification of the Government of Odisha in the Finance Department No. 19869-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, published in the Extraordinary issue No. 1143 of the Odisha Gazette dated the 29th June, 2017, bearing S.R.O. No. 305/2017 as amended from time to time and the last such amendment is in the notification of the Government of Odisha in the Finance Department No. 22265-FIN-TAX-0043/2017 dated the 27th June, 2019 published in the Extraordinary issue No. 1115 of the Odisha Gazette dated the 27th June, 2019 bearing S.R.O. No. 217/2019, namely:- In the said notification,- (i) in the Table,- (a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the fol....

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....organising a function) at premises other than 'specified premises' provided by any person other than- (a) suppliers providing 'hotel accommodation' at 'specified premises', or (b) suppliers located in 'specified premises'. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to clause (iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v)in column (3) shall attract State tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate....

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....) and the entries relating thereto in column (4) and (5) shall be omitted; (h) against serial number 17, in column (3), for item (viii), the following shall be substituted; (3) "(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above." (i) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely:- (3) (4) (5) "(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 -"; (j) against serial number 21, in column (3) in item (ii),for the brackets andwords "(i) above", ....

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....aph 2A, the word "registered" shall be omitted; (iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely:- "(xxxii) 'Restaurant service' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, 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. (xxxiii) 'Outdoor catering' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Ma....