The Government of Odisha on October 21, 2024, issued a notification to amend notification number 19877-FIN-CTI-TAX-0022-2017, dated June 29, 2017, related to the categories of services on which tax will be payable under the reverse charge mechanism under the Odisha GST Act.
The following amendments have been stated:
• In the Table, after serial number 5AA and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted, namely: -
“5AB - Service by way of renting of any property other than residential dwelling. - Any unregistered person - Any registered person.”
This notification shall come into force with effect from October 10, 2024.
[Notification No. 29098-FIN-CT1-TAX-0005/2023]
