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To amend notification No. 19877 dated 29.06.2017 so as to notify certain services under reverse charge mechanism (RCM)

..... 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 make the following further amendments in the notification of the Government of Odisha in the Finance Department No. 19877-FIN-CT1-TAX-0022/2017, dated the 29th June,2017 published in the Extraordinary issue No.1145 of the .....

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..... her than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the rate of 6 per cent. to the service recipient Any body corporate located in the taxable territory.". 2. This notification shall be deemed to have come into force with effect from the 1st day of January, 2020. [No. FIN-CT1-TAX-0043/2017] By order of the Governor Saumyaj .....

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