Amendment in Notification No. 19869-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017

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....n (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 and on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendments in the notification of ....

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....omoter to him", the following words shall be inserted, namely: "and utilise the same notwithstanding anything contained in the first proviso," (ii) in serial number 25, after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely:- (3) (4) (5) "(ib) Maintenance, repair or overhaul services in respect ....