State GST rates on goods notified; differential schedule based rates apply to intra State supplies under the Odisha GST Act. Notification under section 9(1) of the Odisha GST Act, 2017 notifies state tax rate bands linked to Schedules I-VI and directs that the specified rates be levied on intra State supplies of goods whose descriptions correspond to the tariff items, sub headings, headings or Chapters listed. It adopts the First Schedule to the Customs Tariff Act, 1975 (including Section and Chapter Notes and General Explanatory Notes) for interpretation, and defines terms such as unit container and registered brand name to govern applicability.
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State GST rates on goods notified; differential schedule based rates apply to intra State supplies under the Odisha GST Act.
Notification under section 9(1) of the Odisha GST Act, 2017 notifies state tax rate bands linked to Schedules I-VI and directs that the specified rates be levied on intra State supplies of goods whose descriptions correspond to the tariff items, sub headings, headings or Chapters listed. It adopts the First Schedule to the Customs Tariff Act, 1975 (including Section and Chapter Notes and General Explanatory Notes) for interpretation, and defines terms such as unit container and registered brand name to govern applicability.
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