TMI BlogSeeks to amend notification no 19869-FIN-CT1-TAX-0022-2017 dated 29.06.2017 bearing S.R.O. No. 305/2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby make the following further amendments in the notification of the Government of Odisha, in the Finance Department No.19869-FIN-CT1-TAX-0022-2017, dated 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 , namely:- In the said notification, in the Table, (i) against serial number 3, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined in clause (119) of section 2 of the Odisha Goods and Services Tax Act, 2017 , provided shall be substituted; (ii) against serial number 7, (a) for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be substituted, namely: (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even thousand five hundred rupees and above per unit per day or equivalent shall attract State tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. ; (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following sub-item shall be inserted, namely:- (i) manufacture of handicraft goods. Explanation . - The expression handicraft goods shall have the same meaning as assigned to it in the notification No.27473- FIN-CT1-TAX-0043/2017 -State Tax, dated the 16th September, 2017 published in the Extraordinary issue No 1526 of Odisha Gazette, dated the 16 th September, 2017 bearing S.R.O. No. 403/2017 as amended from time to ti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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