Amendment in Notification No. 19873-FIN-CT1- TAX-0022-2017, dated the 29th June, 2017

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.... Section 15 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 Council, do hereby make the following further amendment in the notification of the Government of Odisha in the Finance Department No. 19873-FIN-CT1- TAX-0022-2017, dated the 29....

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....ivery services provided through an Electronic Commerce Operator."; (ii) after serial number 36B and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: - (1) (2) (3) (4) (5) "36C Heading 9971 Services of life insurance business provided by an insurer to the insured, where the insured isnota group. [Please refer to clau....

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....ily of the said individual. b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. Nil Nil 36E Heading 9971 Reinsurance of the insurance services specified in serial numbers 36C or 36D. Nil Nil"; (b) in paragraph 2, (i) for clause (ze), the following shall be substituted, namely: - "(ze)'goo....

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....oup policy holder and the members of the group in accordance with the applicable laws; b. Non employer- employee groups, where a clearly evident relationship exists between the master/group policy holder and the members of the group, for services/ activities other than insurance."; (iii) after clause (zg), the following clause shall be inserted, namely: - "(zga) 'health insurance business' m....