The Government of Odisha on October 25, 2024, issued a notification to amend Notification No. 29890-FIN-CT1-TAX-0043-2017, dated September 18, 2018, related to section 51 of the Odisha GST Act (provisions related to TDS).
The following amendments have been stated:
• after clause (c) and before the first proviso, the following clause shall be inserted,-
“(d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person”;
• for the third proviso, the following proviso shall be substituted, namely-
“Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification.”
This notification shall come into force with effect from October 10, 2024.
[Notification No. 29678-FIN-CT1-TAX-0005/2023]
