TMI BlogExemption of State tax on intra-state supplies of goods from so much tax as specified in Schedule IV of Finance Department notification No.19829-FIN-CT1-TAX-0022-2017 dated 29.6.2017, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, on the value that represent margin of the supplier, on supply of such goods.X X X X Extracts X X X X X X X X Extracts X X X X ..... TAX-0043/2017-S.R.O. No. 46/2018 Dated:- 25-1-2018 Orissa SGST - GST - States - Orissa SGST - Notifications - Orissa SGST - FINANCE DEPARTMENT NOTIFICATION The 25th January, 2018 S.R.O. No. 46/2018- In exercise of the powers conferred by sub-section (1) of Section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly of such goods. Table S.No. Chapter, Heading, Sub-heading or Tariff item Description of Goods Rate (1) (2) (3) (4) 1. 8703 Old and used, petrol Liquefied petroleum gases (LPG) or compressed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation . - For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. 9% 4. 87 All Old and used Vehicles other than those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plier of such goods has availed input tax credit as defined in clause (63) of Section 2 of the Odisha Goods and Services Tax Act, 2017, CENVAT as defined in CENVAT Credit Rules, 2004 or the input tax credit of Value Added Tax or any other taxes paid, on such goods. 3. This notification shall come into force with effect from the 25th January, 2018. [No.2250-FIN-CT1-TAX-0043 /2017/FIN.] ..... X X X X Extracts X X X X X X X X Extracts X X X X
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