Notification to amend Notification No. 19869-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017, reducing SGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

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..... 2020 S:R.O. No. - In exercise of the powers conferred by sub-section (1), (3) and sub-section (4) 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 .....

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..... - (3) (4) (5) "(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. 2.5 - (b) in item (ii), in column (3), after the brackets and figures "(i)" , the word, brackets, and figures "and (ia)" shall be inserted. 2. This notification shall come into force with effect from the 1st day of April, 20 .....

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