Commencement of Odisha GST Act: provisions take effect on dates as notified by the State Government, permitting phased implementation.

The Odisha Goods and Services Tax Act, 2017 provides for levy and collection of tax on intra state supply of goods or services or both, is titled as such and extends to the whole State of Odisha. The Act comes into force on such date or dates as the State Government may appoint by notification, permitting different commencement dates for different provisions and construing references to commencement accordingly.

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