Seeks to amend Notification No. 19873 dated 29.06.2017 bearing S.R.O. No. 306 relating to exemption of intra State supply of services - 34485-FIN-CT1-TAX-0002/2021 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 10th December, 2021 S.R.O. No . - In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (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 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. 19873-FIN-CTI-TAX-0022/2017, dated the 29th June,2017, published in the Extraordinary issue No.1144 of the Odisha Gazette, dated the 29th June,2017 bearing S.R.O. No. 306/2017, 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. 29853-FIN-CT1-TAX-0002/2020, dated the 29th October, 2021 published in the Extraordinary issue No.1767 of the Odisha Gazette, dated the 29 October, 2021 bearing S.R.O. No. 381/2021, namely: In the said notification, in the TABLE, - (i) against serial number 3, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (ii) against serial number 3A, in column (3), in the heading Description of Services , the words or a Governmental authority or a Government Entity shall be omitted; (iii) against serial number 15, in column (3), in the heading Description of Services , after item (c), the following shall be inserted, namely, - Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017). ; (iv) against serial number 17, in column (3), in the heading Description of Services , after item (e), the following shall be inserted, namely, - Provided that nothing contained in item (e) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017). 2. This notification shall come into force with effect from 1st day of January, 2022. [No. 34485-FIN-CT1-TAX-0002/2021] By Order of the Governor Under Secretary to Government