Amendment to the notification No. 19869 dated 29.06.2017 bearing SRO No. 305/2017 - 29580-FIN-CT1-TAX-0005/2023 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification No. 29580-FIN-CT1-TAX-0005/2023, dated October 20, 2023 In exercise of the powers conferred by sub-section (1) , sub-section (3) and sub-section (4) of section 9 , sub-section (1) of section 11 , sub-section (5) of section 15 , sub-section (1) of section 16 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, on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendment in the notification of the Government of Odisha in the Finance Department No. 19869-FIN-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. 21524-FIN-CT1-TAX-0005-2023, dated the 1st August, 2023 [1] , published in the Extraordinary issue No. 1850 of the Odisha Gazette, dated the 1st August, 2023 bearing S. R. O. No. 508/2023, namely : In the said notification, (A) in the Table, (i) against serial number 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5 per cent., the following condition shall be inserted, namely : Provided further that where the supplier of input service in the same line of business charges State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration : A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B State tax at the rate of 6% (Rs. 48). If B charges A State tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs.800) and not Rs. 48. ; (ii) against serial number 10, in column (3), in item (i), after the condition in column (5) against the rate of 2.5 per cent., the following condition shall be inserted, namely : Provided further that where the supplier of input service in the same line of business State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration : A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B State tax at the rate of 6% (Rs. 48). If B charges A State tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs.800) and not Rs. 48. ; (iii) against serial number 34, (a) in column (3), in item (iv), for the words totalisator or a license to , the words licensing a shall be substituted ; (b) in column (3), item (v) and the entries relating thereto shall be omitted ; (B) in the Annexure: Scheme of Classification of Services, (i) serial number 696 and the entries relating thereto shall be omitted ; (ii) serial number 698 and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from the 20th day of October, 2023. By order of the Governor Debashish Sahoo Deputy Secretary to Government