Seeks to amend Notification No. 19837-FIN-TAX-0022/2017 dated the 29th June, 2017

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..... y sub-section (1) of section II 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. hereby makes the following amendments in the notifications of the Government of Odisha in the Finance Department No. 19837-FIN-TAX-0022/2017 dated the 29 th June, 2017 published in the Extraordinary issue No. 113 .....

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..... e may be, may at his option, pay the tax at the rate of 9 per cent. on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case .....

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