GST notification amendment: includes government departments and local authorities among entities excluded from certain registered person provisions. The amendment inserts the words 'a government department, a local authority,' after the words 'notifies registered person, other than' in the first paragraph of the cited Odisha GST notification, thereby expanding the entities referenced in that exclusion clause under the Odisha Goods and Services Tax Rules.
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Provisions expressly mentioned in the judgment/order text.
GST notification amendment: includes government departments and local authorities among entities excluded from certain registered person provisions.
The amendment inserts the words "a government department, a local authority," after the words "notifies registered person, other than" in the first paragraph of the cited Odisha GST notification, thereby expanding the entities referenced in that exclusion clause under the Odisha Goods and Services Tax Rules.
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