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

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.... 11, sub-section (5) of 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-....

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.... an Electronic Commerce Operator; or (ii) local delivery 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....

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....exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family 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 seri....

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....for engaging in a common economic activity, other than availing insurance, and includes: a. Employer- employee groups, where an employer-employee relationship exists between the master/group 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 polic....