A new notification for prescribing GST rate of 65% of the applicable GST rate for supply of motor vehicles [in certain cases].
29775–FIN-CT1-TAX-0043/2017-S.R.O. No. 474/2017 Dated:- 13-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
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
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g S.R.O. No 295
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2.
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Motor Vehicles
65% of State tax applicable otherwise on such goods under Notification No. 19829-FIN-CT1-TAX-0022-2017 published in the Extraordinary issue No. 1133 of the Odisha Gazette on the 29th June,2017 bearing S.R.O. No 295
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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
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