Amendment in Notification No. 19869-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017 - 16006-FIN-CTI-TAX-0002/2020 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 11 th June, 2021 S.R.O. No. - In exercise of the powers conferred by sub-section (1), sub section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 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 and 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. 19869-FIN-CT1-TAX-0022/2017, dated the 29 th June, 2017, published in the Extraordinary issue No.1143 of the Odisha Gazette, dated the 29 th June, 2017 bearing S.R.O. No. 305/2017, as amended from time to time, and the last such amendment is made in the notification of the Government of Odisha in the Finance Department No. 10678-FIN-CTI -TAX-0002/2020, dated the 31 March, 2020 published in the Extraordinary issue No.593 of the Odisha Gazette, dated the 31 st March, 2020 bearing S.R.O. No. 97/2020, namely :- In the said notification, in the Table, - (i) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in sub-clause (ii) of the fourth proviso, after the words developer promoter to him , the following words shall be inserted, namely: and utilise the same notwithstanding anything contained in the first proviso, (ii) in serial number 25, after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely:- (3) (4) (5) (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 - (iii) in serial number 25, in item (ii) in column (3), for the words, brackets and figures and (ia) , the words, brackets, and figures ,(ia) and (ib) shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 2nd day of June, 2021. [No. 16006-FIN-CTI-TAX-0002/2020] By order of the Governor Special Secretary to Government