Amendment in Notification No. 19873 dated 29.06.2017 bearing S.R.O. No. 306/2017 regarding exemption of tax on services

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....in the notification of the Government of Odisha in the Finance Department No. 19873-FIN-CT1-TAX-0022/2017, dated the 29th June 2017, published in the Extraordinary issue No.1144 of the Odisha Gazette, dated the 29th June. 2017 bearing S.R.O. No. 306/2017, 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. 34485-FIN-CT1-TAX-0002/2022, dated the 10th December, 2021 published in the Extraordinary issue No.2051 of the Odisha Gazette, dated the 10th December, 2021 bearing S.R.O. No. 481/2021, namely:- In the said notification, - (A) in the Table, - (a) in column (3), - (i) against serial number 6, in clause (a), the words "by way of speed post, exp....

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...., Sikkim, or Tripura or at Bagdogra located in West Bengal;"; (e) against serial number 20, in column (3), clause (d) shall be omitted; (f) against serial number 21, in column (3), clauses (b) and (c) shall be omitted; (g) against serial number 24B, for the entries in column (3), the following shall be substituted: - (3) "Services by way of storage or warehousing of cereals, pulses, fruits and vegetables."; (h) after serial number 24B and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "24C Chapter 9968 Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). Nil Nil....

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....ay of not more than six months for legitimate non- immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-); (b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., Taxable value: Rs.50, 000/-); (c) 2.5 days in India, 3 days in Nepal;....