TMI BlogAmendment in Notification No. 19873 dated 29.06.2017 bearing S.R.O. No. 306/2017 regarding exemption of tax on servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... ncil, do hereby make the following further amendments 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 10 th December, 2021 published in the Extraordinary issue No.2051 of the Odisha Gazette, dated the 10 th December, 2021 bearing S.R.O. No. 481/2021, namely:- In the said notification, - (A) in the Table, - (a) in column (3), - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) air in economy class, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, 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 seri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside India has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - foreign tourist means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes. Illustrations: A tour operator prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. ; (t) serial number 75 and the entries relating thereto shall be omitted; (u) against serial number 80, for the entries in column (3), the following shall be substituted: - (3) Services by way of training or coaching in- (a) recreational activities relating to arts or culture, by an individual, or (b) sports by charitable entities register ..... X X X X Extracts X X X X X X X X Extracts X X X X
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