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<h1>Odisha Amends GST Act 2017: New Explanation Clarifies Service Supply Rules Effective January 1, 2019.</h1> The Government of Odisha has amended its previous notification regarding the Odisha Goods and Services Tax Act, 2017. The amendment involves the insertion of a new Explanation in the notification, specifically in the table against serial number 9, item (vi). This Explanation clarifies that the provision does not apply to the supply of services other than the transport of goods within India. The existing Explanation will be renumbered as Explanation I. This amendment will take effect from January 1, 2019.