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<h1>Odisha Amends GST Notification: Updates to Section 15, Tax Rates, and Goods Reclassification Effective January 1, 2019.</h1> The Government of Odisha has amended Notification No. 19829-FIN-CT1-TAX-0022-2017, under the Odisha Goods and Services Tax Act, 2017, effective from January 1, 2019. Key changes include the insertion of sub-section (5) of section 15, adjustments in tax rates, and reclassification of various goods. Specific serial numbers and entries have been added, omitted, or modified across different schedules, affecting items like marble, natural cork, footwear, and lithium-ion products. The amendments aim to update tax classifications and rates in alignment with recommendations from the Goods and Services Tax Council.