Prescribing reverse charge on certain specified supplies of Goods u/s 9(3) of the Odisha Goods and Services Tax Act, 2017

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 specify the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in colu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eled Agriculturist Any registered person 2. 1404 90 10 Bidi wrapper leaves (tendu/kendu) Agriculturist Any registered person 3. 2401 Tobacco leaves Agriculturist Any registered person .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Table, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) . (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 , including the Section and Chapter Notes and the General Explanatory Notes of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X