Exempting supplies to a TDS deductor by a Supplier, who is not registered - S.R.O. No. 303/2017 - Orissa SGST

FINANCE DEPARTMENT NOTIFICATION The 29th June, 2017 S.R.O. No. 303/ 2017- In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the said Act), 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 Council, do hereby exempt intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act , from any supplier, who is not registered, from the whole of the State tax leviable thereon under sub-section (4) of section 9 of the said Act , subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act . 2. This notification shall come into force with effect from the 1st day of July, 2017. [No. 19861- FIN-CT1-TAX-0022-2017] By order of the Governor S. Rout Deputy Secretary to Government