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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 ..... by 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) against serial number 3, in column (3), - (a) items (iii), (iv), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 supplying the service has not been taken. [Please refer to Explanation no. (iv)] (b) GTA exercises the option to itself pay GST on services supplied by it. 2.5 (1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service. [Please refer to Explanation no. (iv)] (2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brackets and figure "(i)", the brackets and figures ", (ia)" shall be inserted; (VI) against serial number 11, in column (3), for items (i) and (ii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 9 -"; (VII) against serial number 15, in column (3), - (a)item (i) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; (b) in item (vii), the brackets and figures "(i)," shall be omitted; (VIII) against serial number 26, in column (3), in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (xxxviii) 'clinical establishment' means, - a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both; 2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised. Legal Name: - GSTIN: - PAN No. Signature of Authorised representative: Name of Authorised Signatory: Full Address of GTA: (Dated acknowledgment of jurisdictional GST Authority) Note: The last date for exercising the above option for any financial year is the 15th March of the preceding financial year. The option for the financial year 2022-2023 can be exercised by 16th Augus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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