9911796707
TMI BlogA Notification Amending further the Notification No.19869-FIN-CT1-TAX-0022/2017 dated 29th June, 2017 bearing SRO No.305/2017 specifying rates of State Tax on the intra-state supply of services.X X X X Extracts X X X X X X X X Extracts X X X X ..... t it is necessary in the public interest so to do, do hereby make the following further 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, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Government, State Government, Union Territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted; B. in item (vi), in column (3), for the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. 9 -"; (b) against serial number 8, for item (ii), in column (5), for the word "or" the word "and" shall be substituted. (c) against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely:- (3) (4) (5) "(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Please refer to Explanation no. (iv)] or 6 -"; (f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent of the rate of State tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 -"; (g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tariff Act, 1975 (51of 1975);"; (iv) after item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be inserted, namely:- (3) (4) (5) "(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract OGST @ 6per cent. 6 -"; (v) in item (ii),after sub-item (b), the following sub-item shall be inserted, namely:- "(c) printing of all goods falling under Chapter 48 or 49, which attract CGST @ 2.5 per cent or Nil."; (vi) after item (ii), in columns (3), (4) and (5)in column (3) and the entries relating thereto, the following shall be inserted, namely:- (3) (4) (5) "(iia) Services by way of any treatment or p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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