Amendment in Notification No. 27434-FIN-CT1-TAX-0005-2023, dated the 30th September, 2023

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.... Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following amendments in the notification of the Government of Odisha in the Finance Department No. 27434-FIN-CT1-TAX-0005-2023, dated the 30th September, 2023, published in the Extraordinary issue No. 2303 of the Odisha Gazette, dated the 30th September, 2023 bearing S.R.O. No. 6....

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...." or "reconstituted" tobacco; tobacco extracts and essences (other than biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion Explanation. - For the purposes of this clause, - (a) "retail sa....

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....eas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (e) "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 ....