Seeks to amend notification No. 19869 dated 29.06.2021(SRO No. 305/2017) - 29849-FIN-CT1-TAX-0002/2020 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 29 th October, 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, 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-CTI-TAX-0022/2017, dated the 29th June,2017, published in the Extraordinary issue No.1143 of the Odisha Gazette, dated the 29th 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. 28646-FIN-CT 1-TAX-0002/2020, dated the 11 October, 2021 published in the Extraordinary issue No.1652 of the Odisha Gazette, dated the 11th October, 2021 bearing S.R.O. No. 359/2021, namely :- In the said notification, (i) in the Table, - (a) with effect from the 1 st of October, 2021, against serial number 3- (1) in column (3), in items (iii), (vi), (ix) and (x), for the words and symbols Union territory or a local authority the words and symbols Union territory, a local authority, a Governmental Authority or a Government Entity shall be substituted; (2) in column (3) in item (vii), Tor the words and symbols Union territory or a local authority the words and symbols Union territory, local authority, a Governmental Authority or a Government Entity shall be substituted; (3) in column (5), against items (iii), (vi), (vii), (ix) and (x), the following entry shall be inserted Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be; (b) with effect from the 1 st of October, 2021,against serial number 26, in column (3), in item (iv), for the brackets, letters and word (i), (ia),(ib), (ie), (id), (ii), (iia) and (iii) , the brackets, letters and word (i), (ia), (ib), (ic), (ica), (id), (ii), (iia) and (iii) shall be substituted; (c) with effect from the 1 st of October, 2021, against serial number 38, in column (3), in Explanation, for the figures, words and letter 234 of Schedule I , the figures, letter and words 201A of Schedule II shall be substituted; [No. 29849-FIN-CT1-TAX-0002/2020] By Order of the Governor Under Secretary to Government