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THE ODISHA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. S.R.O. No. 27 FIN-CT1-TAX-0043/2017, Dated 1st January, 2018

In exercise of the powers conferred by sub-section (1) of section 10 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendments in the notification of the Government of Odisha in the Finance Department No. 19821-FIN-CT1-TAX-0022-2017 dated the 29th June, 2017, published in the Extraordinary issue No. 1151 of the Odisha Gazette dated 29.6.17 bearing S.R.O. No 313/2017, namely

In the said notification, in the opening paragraph, -

(a) in clause (i), for the words "one per cent.", the words "half per cent." shall be substituted; and

(b) in clause (iii), for the words "half per cent of the turnover", the words "half per cent of the turnover of taxable supplies of goods" shall be substituted.

By the order of the Governor

Under Secretaty to Government