Taxable supply: Priority Sector Lending Certificates included as taxable goods under Odisha GST amendment for registered persons. An amendment inserts a new tariff entry designating Priority Sector Lending Certificate as goods under the Odisha GST notification, classified under 'Any Chapter,' and specifying both supplier and recipient as any registered person, pursuant to sub-section (3) of Section 9 of the Odisha Goods and Services Tax Act.