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of <h1>Odisha GST Rules Amended: New Tax Rates for Composition Levy Categories Effective April 1, 2020, u/r 7.</h1> The Odisha Goods and Services Tax (Seventh Amendment) Rules, 2020, were enacted by the State Government under the Odisha Goods and Services Tax Act, 2017, effective from April 1, 2020. The amendment modifies Rule 7 of the 2017 Rules by updating the table that specifies tax rates for different categories of registered persons opting for composition levy. Manufacturers, excluding certain notified goods, and other eligible suppliers are subject to a tax rate of half a percent or two and a half percent of turnover, depending on their category. Registered persons eligible under subsection (2A) are taxed at three percent.
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