The Government of Odisha on August 01, 2023, amends an older notification No. 33410-FIN-CT1- TAX-0043/2017, dated September 30, 2019, related to the exemption of the intra-State supply of gold.
The amendment is as follows: -
•In the opening paragraph, for the phrase "paragraph 4.41". the phrase "paragraph 4.40", shall be substituted.
•In the Explanation –
For clause (a) the following clause shall be substituted, namely: -"(a) "Foreign Trade Policy" means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated March 31, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S. O1565 (E) dated March 31, 2023".
For clause (b) the following clause shall be substituted, namely: -"(b) "Handbook of Procedures" means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No01/2023 dated " April 01, 2023, Extraordinary, Part-1. Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated April 01, 2023".
This notification shall be deemed to have come into force with effect from July 27, 2023.
[Notification No. 21520 FIN-CT1-TAX-0005/2023]