Notification to amend Notification No. 19869 dated 29.06.2017 bearing S.R.O. No. 305/2017 regarding rate of tax on services

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndations of the Council, do hereby make the following further amendments in the notification of the Government of Odisha in the Finance Department No. 19869-FN-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 made in the notification of the Government of Odisha in the Finance Department No. 209-FIN-CT1 -TAX-0001/2022, dated the 4th January, 2022 published in the Extraordinary issue No. 13 of the Odisha Gazette, dated the 4th January, 2022 bearing S.R.O. No. 9/2022, namely:- In the said notification, - (A) in the Table, - (I) against serial number 3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....substituted, namely: - (3) (4) (5) "(iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-     (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] (b) GTA exercises the option to itself pay GST on services supplied by it.   2.5   (1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplyin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: - (3) (4) (5) "(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 6 -"; (b) in item (iii), after the brackets and figure "(i)", the brackets and figures ", (ia)" shall be inserted; (VI) against serial number 11, in column (3), for items (i) and (ii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "Supporting services in transport. Explanation: This entry does not include goods transport service invol....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l establishment. 6 -"; (b) in item (ii), after the brackets and figures "(i)", the word, brackets and figure "and (ia)" shall be inserted; (B) in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely: - "(xxxvii) 'print media' means, - (i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (xxxviii) 'clinical establishment' mea....