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Notification to amend F.D. Notification No. 19873 dated 29.06.2017 bearing S.R.O. No. 306/2017 - 33729 FIN-CT1-TAX-0001/2022 - Orissa SGSTExtract GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification The 31st December, 2022 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, 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-CT1-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. 18033-FIN-CTl-TAX-0001/2022, dated the 18th July, 2022 published in the Extraordinary issue No.2289 of the Odisha Gazette, dated the 18th July, 2022 bearing S.R.O. No. 485/2022, namely:- In the said notification, (i) against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely: - Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. ; (ii) S. No. 23A and the entries relating thereto, shall be omitted. 2. This notification shall come into force with effect from the 01st day of January, 2023. [No. 33729 FIN-CT1-TAX-0001/2022] By order of the Governor Debashish Sahoo Under Secretary to Government
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