TMI BlogA new notification for prescribing GST rate of 65% of the applicable GST rate for supply of motor vehicles [in certain cases].X X X X Extracts X X X X X X X X Extracts X X X X ..... by sub-section (1) of Section 9 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, do hereby notify the State tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able otherwise on such goods under Notification No. 19829-FIN-CT1-TAX-0022-2017 published in the Extraordinary issue No. 1133 of the Odisha Gazette on the 29 th June,2017 bearing S.R.O. No 295 1 2. 87 Motor Vehicles 65% of State tax applicable otherwise on such goods under Notification No. 19829-FIN-CT1-TAX-00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. ANNEXURE Condition No. Condition 1. The Motor Vehicles was purchased by the lesser prior to 1st July, 2017 and supplied on lease before 1st July, 2017. 2. i. The supplier of Motor Vehicle is a registered person. ii. Such supplier had purchased the Motor Vehicle pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
