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THE ODISHA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION S.R.O.No 302/2017 No 19857- FIN-CT1-TAX-0022-2017 Dated, 29th June, 2017

In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, do hereby exempt intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the State tax leviable thereon under sub-section (4) of section 9 of the said Act:

2. This notification shall come into force with effect from the 1st day of July, 2017.

2. The exemption contained in the notification No. 19857-FIN-CT1-TAX-0022-2017, dated the 29th June, 2017, as amended by this notification shall apply to all registered persons till the 30th day of September, 2019.

By order of the Governor

S. ROUT

Deputy Secretary to Government