Seeks to amend Notification No. 19893-FIN-CT I -TAX-0022/2017, dated the 29th June,2017 - 34491-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-section (5) of section 9 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, 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. 19893-FIN-CT I -TAX-0022/2017, dated the 29th June,2017, published in the Extraordinary issue No.1149 of the Odisha Gazette, dated the 29th June,2017 bearing S.R.O. No. 311/2017, 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. 24664- FIN-CT1-TAX-0043/2017, dated the 22 August, 2017 published in the Extraordinary issue No.1327 of the Odisha Gazette, dated the 22nd August, 2017 bearing S.R.O. No. 397/2017, namely:- 1. In the notification,- (i) in clause (i), for the words and motor cycle; , the words , motor cycle, omnibus or any other motor vehicle; shall be substituted; (ii) after clause (iii), the following clause shall be inserted, namely:- (iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises. 2. In the said notification, in Explanation, - (i) in item (b), for the words, brackets, numbers and figures and motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). , the words, brackets, numbers and figures , , motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). shall be substituted; (ii) after item (b), the following shall be inserted namely, - (c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. 2. This notification shall come into force with effect from the 1st day of January, 2022. [No. 34491-FIN-CT1-TAX-0002/2021] By Order of the Governor Under Secretary to Government