Amendment to Notification No.19869-FIN-CT1-TAX-0022-2017, dated 29.06.2017 bearing SRO No.305/2017 under OGST Act, 2017.
27987-FIN-CT1-TAX-0043/2017 Dated:- 21-9-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
GOVERNMENT OF ODISHA
FINANCE DEPARTMENT
NOTIFICATION
The 21st September, 2017
S.R.O. No. In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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, and on being satisfied that it is necessary in the public interest so to do, do hereby make the following a
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stallation, completion, fitting out, repair, maintenance, renovation, or alteration of –
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment: or
(c) a residential complex predominantly meant tar self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017.
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(vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above.
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[No. 27987-FIN-CT1-TAX-0043/2017]
By order of the Governor
S. ROOT
Under
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