The Government of Odisha on October 20, 2023, amended an older notification No. 19873-FIN-CT1-TAX-0022-2017 dated June 29, 2017, related to exemption on intra-state supply of services.
The following has been stated: -
•In the said notification, in the Table, - (1.) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
3B Chapter 99 Services provided to a Governmental Authority by way of - (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation.
•Against serial number 8, in column (3) in the proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.
•Against serial number 9, in column (3), in the first proviso, in item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.
This notification shall come into force with effect from October 20, 2023.
The detailed notification is given in the document attached below.
[Notification No. 29584-FIN-CTI-TAX-0005/2023]
