The Government Of Odisha on October 25, 2024, amended an older notification No. 19680-FIN-CT1-TAX-0022-2017, dated June 28, 2017, related to Odisha Goods and Services Tax.
The following has been stated: -
•In the notification, after the opening paragraph, the following proviso shall be inserted, namely:-
Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap. falling under Chapters 72 to 81 in the first schedule of the Customs Tariff Act 1975.
This notification shall be deemed to have come into force with effect from October 10, 2024.
[Notification No. 29674-FIN-CTI-TAX-0005/2023]
