Notify the OGST rate on Specified Construction Materials (like Bricks, tiles etc.)
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....ices Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the rate of the State tax of 6 per cent in respect of goods specified in Schedule appended to this notification, that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the sa....
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.... the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification; (c) the words and expressions used and not defined in this notification, but defined in the Odisha Goods and Service Tax Act, ....




TaxTMI
TaxTMI