Amendment to Finance Department Notification No.19877-FIN-CT1-TAX-0022/2017 dated the 29th June, 2017, bearing S.R.O. No 307/2017 notifying categories of services on which tax is to be paid on reverse charge basis by the recipient of such Services.

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..... EPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 41/2018 - In exercise of the powers conferred by sub-section (3) of Section 9 of 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 make the following further amendments in the notification of the Government of Odisha .....

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..... tral Government, State Government, Union territory or local authority Any person registered under the Odisha Goods and Services Tax Act, 2017. ; (ii) in the Explanation, after clause (e), the following clause shall be inserted, namely:- (f) insurance agent shall have the same meaning as assigned to it in clause (10) of Section 2 of the Insurance Act, 1938 (4 o .....

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