15-2017 RATE
th
st
The Odisha Gazette
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1147 CUTTACK, THURSDAY, JUNE 29, 2017/ASADHA 8, 1939
FINANCE DEPARTMENT
NOTIFICATION
The 29 June, 2017
S.R.O. No. 309/ 2017— In exercise of the powers conferred by sub-section (3) of section 54 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 that no refund of unutilised input tax credit shall be allowed under sub-section (3) of section 54 of the said Act, in case of supply of services specified in sub-item (b) of item 5 of Schedule II of the Act.
2. This notification shall come into force with effect from the 1 day of July, 2017.
[No.19885- FIN-CT1-TAX- 0022-2017]
By order of the Governor S. Rout
Deputy Secretary to Government
Printed and published by the Director of Printing, Stationery and Publication, Odisha, Cuttack-10
Ex. Gaz. 475—173+880
