To amend notification No. 19873 dated 29.06.2017 so as to exempt certain services as recommended by GST Council

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..... - In exercise of the powers conferred by sub-section (3) and sub-section of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations of the Goods and Services Tax Council, do .....

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..... where they occur, the figure 20 shall be substituted; (b) for the entry in column (5), the following entries shall be substituted, namely, - (5) Provided that the leased plots shall be used for the, purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial busine .....

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..... lessee, as well as any subsequent lease or sale agreements, for lease or sale of such plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the State tax was exempted on the long ten-n lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with .....

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