Amendment in Notification No. 29580-FIN-CT1-TAX-0005-2023-S.R.O. No. 729/2023, dated the 20th October, 2023

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....ction (4) of Section 9, sub-section (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, on the recommendations of the Goods and Services Tax Council, do hereby make the following further ame....

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.... entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: - (3) (4) (5) "(ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 4 relating to Expl....