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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted the 21st January, 2025, published in the Extraordinary issue No. 210 of the Odisha Gazette, dated the 22nd January, 2025 bearing S.R.O.No.100/2025, namely:- In the said notification, - (1) with effect from the dated 22nd day of September, 2025, - (a) in the Table, - (i) against serial number 3, in column (3), - (A) against item (vii), for the entry in column (4), the entry "9" shall be substituted; (B) against item (viii), for the entry in column (4), the entry "9" shall be substituted; (C) against item (x), for the entry in column (4), the entry "9" shall be substituted; (ii) against serial number 7,in column (3), - (A) against item (i), - (I) for the entry in column (4),the entry "2.5" shall be substituted; (II) in column (5), the following shall be inserted, namely: - "Provided that 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) in item (vi), in the Explanation, in clause (a), after the words "covered by items", the brackets and figure "(i)," shall be inserted; (iii) ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India. Illustration: 'A' engages 'B' (multimodal transporter) for transport of goods from New Delhi to Gaya for Rs 1200, wherein 'B' uses more than one mode of transport for the movement of goods. 'B', for supplying the said service hires a GTA i.e., 'C' for Rs 600 who charges state tax at 9%. 'B' also hires 'D', a Container Transport Operator for Rs 400 who charges state tax at 2.5%, for supplying their services. 'B' shall be entitled to take input tax credit on the abovementioned input services of transportation of goods as under: i. Only to the extent of Rs. 15 (2.5% of Rs. 600) and not Rs. 54 for the input service of GTA; ii. To the extent of Rs. 10 (2.5% of Rs. 400) for the input service of container transport operator. b. At least one mode of transport is by air. 9 Provided that nothing contained in this item shall apply to supply of a service other than by way ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in column (3), against item (ii), for the entry in column (4), the entry "9" shall be substituted; (x) for serial number 26 and the entries relating thereto, the following shall be substituted, namely:-   (1) (2) (3) (4) (5) "26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 -"; (ii) Services by way of job work in relation to- (a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter; (c) goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Hides, skins and leather falling under Chapter 41 in the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....column (3),- (A) against item (ii), for the entry in column (4), the entry "2.5" shall be substituted; (B) in item (iiia), the following explanation shall be inserted, namely: - "Explanation: Nothing contained in clause (b) of this item shall apply to a 'recognised sporting event'."; (C) against item (iiia), for the entry in column (4), the entry "20" shall be substituted; (D) against item (iv), for the entry in column (4), the entry "20" shall be substituted; (xiii) for serial number 35 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) "35 Heading 9997 (i) Beauty and physical well-being services falling under Group 99972. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] (ii) Other services (washing, cleaning, and dyeing services; and other miscellaneous services including services nowhere else classified). Explanation.- For the removal of doubt, it is hereby clarified that, supplies covered by item (i) i....