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TMI BlogAmendments in the notification of the Government of Odisha, in the Finance Department No.19869-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017 bearing S.R.O. No. 305/2017".X X X X Extracts X X X X X X X X Extracts X X X X ..... do hereby make the following amendments in the notification of the Government of Odisha, in the Finance Department No.19869-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017 published in the Extraordinary issue No. 1143 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 305/2017, namely:- In the said notification, in the Table,- (i) in serial number 3, for item (iii) appearing in column (3) and the entries relating thereto, the following items and the entries against them shall be substituted under appropriate column, namely:- (3) (4) (5) "(iii) Composite supply of works contract as defined in clause (119) of Section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of Section 2 of the Odisha Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Schem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e column, namely:- (3) (4) (5) "(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it."; (iv) in serial number 10, for item (i) appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);"; and (B) the Explanation shall be omitted; (b) for item (ii) appearing in column (3) and the entries relating thereto, the following item and the entries against it shall be substituted under appropriate column, namely:- (3) (4) (5) "(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 2.5 - (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. 9 -"; (vii) for serial number 27 and the entries relating thereto, the fol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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