Amendment to the notification No. 19869 dated 29.06.2017 bearing SRO No. 305/2017

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..... section 9 , sub-section (1) of section 11 , sub-section (5) of section 15 , sub-section (1) of section 16 and section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendment in .....

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..... on shall be inserted, namely :-- "Provided further that where the supplier of input service in the same line of business charges State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration : 'A' engages 'B' for transport from New Delhi to Jaipur in .....

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..... the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration : 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' State tax at the rate of 6% (Rs. 48). If 'B' charges 'A' State tax at the rate of 2.5%, he shall be entitled to take input tax .....

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