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of <h1>Odisha Amends GST Act Notification: Excludes Certain Supplies u/s 51(1) Effective December 31, 2018.</h1> The Government of Odisha has amended a previous notification concerning the Odisha Goods and Services Tax Act, 2017. This amendment, effective from December 31, 2018, introduces a new proviso stating that the notification does not apply to the supply of goods or services between certain specified persons under section 51(1) of the Act. This change follows recommendations from the Goods and Services Tax Council and updates earlier amendments made to the notification issued on September 18, 2018.
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