GST exemption on intra State supply of listed goods now removes State tax liability for specified items. The State exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax leviable under section 9 of the Odisha GST Act, 2017. The Schedule identifies tariff items and descriptions of exempt goods and specifies exclusions for items 'put up in unit containers' and goods bearing a 'registered brand name' where indicated. The notification adopts interpretive rules of the Customs Tariff First Schedule for classification and defines key phrases; it is effective from 1st July, 2017.
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GST exemption on intra State supply of listed goods now removes State tax liability for specified items.
The State exempts intra State supplies of goods listed in the appended Schedule from the whole of the State tax leviable under section 9 of the Odisha GST Act, 2017. The Schedule identifies tariff items and descriptions of exempt goods and specifies exclusions for items "put up in unit containers" and goods bearing a "registered brand name" where indicated. The notification adopts interpretive rules of the Customs Tariff First Schedule for classification and defines key phrases; it is effective from 1st July, 2017.
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