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TMI BlogNotification to amend Notification No. 19869 dated 29.06.2017 bearing S.R.O. No. 305/2017 regarding rate of tax on servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... on the recommendations of the Council, do hereby make the following further amendments in the notification of the Government of Odisha in the Finance Department No. 19869-FN-CT1 -TAX-0022/2017, dated the 29th June,2017, published in the Extraordinary issue No.1143 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 305/2017, as amended from time to time, and the last such amendment is made in the notification of the Government of Odisha in the Finance Department No. 209-FIN-CT1 TAX-0001/2022, dated the 4th January, 2022 published in the Extraordinary issue No. 13 of the Odisha Gazette, dated the 4th January, 2022 bearing S.R.O. No. 9/2022, namely:- In the said notification, - (A) in the Table, - (I) agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - ; (IV) against serial number 9, in column (3), - (a) for item (iii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,- (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 2.5 The credit of input tax charged on goods and services used in sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (via) Transport of goods by ropeways. 2.5 The credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] ; (c) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. 9 - ; (V) against serial number 10, in column (3), - (a) after item (i) and the corresponding entries relating thereto in colum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) (3) (4) (5) 31A Heading 9993 Services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; (X) against serial number 32, in column (3), - (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent entity or a part of an establishment to carry out diagnostic or investigative services of diseases; (xxxix) health care services means, - any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (xxxx) goods transport agency means, - any person who provides service in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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