Exemption for Intra-State supplies of certain services - 6853-FIN-CT1-TAX-0005/2023 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification No. 6853-FIN-CT1-TAX-0005/2023, dated March 02, 2023. 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. 33729-FIN-CT1-TAX-0001/2022, dated the 31st December, 2022 published in the Extraordinary issue No. 3639 of the Odisha Gazette, dated the 31st December, 2022 bearing S.R.O. No. 800/2022, namely : In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely : (iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions. . 2. This notification shall be deemed to have come into force with effect from 1st day of March, 2023.