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

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....tion (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 Goods and Services Tax Council, do hereby make the following further amendments in the notification of the Government of Odisha in the Finance Department No. 19873-F....

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....try of Railways (Indian Railways) to individuals by way of - (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services. Nil Nil 9F Chapter 99 Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s) / division(s) under Ministr....

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....bered, the following Explanation shall be inserted, namely:─ "Explanation 2.- Nothing contained in this entry shall apply to,- (a) accommodation services for students in student residences; and (b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like." (C) after serial number 12 and the entries relating thereto, the f....