The Odisha Finance Department on August 19, 2026, in reference to the various advisories, guidelines, and clarifications issued since the implementation of the OGST Act, 2017, with effect from July 01, 2017.
The following has been stated:
• These instructions relate to GST on Works Contract Services and TDS provisions. The OGST Act, Rules, and GST rates have been amended several times since 2017, resulting in various Departments/HoDs seeking clarification on the updated provisions.
• The Finance Department, after considering the issues faced by various Departments/HoDs, has issued comprehensive and updated Standard Operating Procedures (SOPs) for reference:
o Annexure-A: SOP on Works Contract Services
o Annexure-B: SOP on TDS provisions
• The SOPs are issued for reference purposes only.
• For any further clarification, the concerned Administrative Department may refer the proposal, along with details, to the Finance Department.
Please refer to the document attached below for more details.
