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of <h1>Odisha exempts certain entities from GST Act's section 25 sub-sections (6B) and (6C) requirements. Supersedes March 2020 notification.</h1> The Government of Odisha, exercising its authority under the Odisha Goods and Services Tax Act, 2017, has issued a notification stating that the provisions of sub-section (6B) or (6C) of section 25 will not apply to certain entities. These include non-citizens of India, departments or establishments of the Central or State Government, local authorities, statutory bodies, public sector undertakings, and individuals applying for registration under sub-section (9) of section 25. This notification supersedes a previous one from March 31, 2020, except for actions already undertaken under that notification.
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