GST – States – 29775–FIN-CT1-TAX-0043/2017-S.R.O. No. 474/2017 – Dated:- 13-10-2017 – FINANCE DEPARTMENT NOTIFICATION The 13th October, 2017 S.R.O. No. 474/2017- In exercise of the powers conferred by sub-section (1) of Section 9 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 notify the State tax on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2) of the Ta
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the Odisha Gazette on the 29th June,2017 bearing S.R.O. No 295 2 2. Provided that nothing contained in this notification shall apply on or after1st July, 2020. Explanation -For the purposes of this notification, – (i) Tariff item , sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. ANNEXURE Condition No. Condition 1. The Motor Vehicles was purch
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