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<h1>Orissa GST Act 2017: State Tax on Intra-State Supplies, Exclusions, Reverse Charge, and E-commerce Operator Obligations</h1> The Orissa Goods and Services Tax Act, 2017 mandates the levy of a state tax on all intra-state supplies of goods and services, excluding alcoholic liquor for human consumption, based on value and rates recommended by the Council, not exceeding 20%. Petroleum products and aviation fuel are taxed from a date specified by the government. Certain supplies are subject to reverse charge, where the recipient or electronic commerce operator pays the tax. If an e-commerce operator lacks a physical presence or representative in the taxable territory, they must appoint a person to fulfill tax obligations.