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of <h1>Odisha Amends GST Notification: Expands Definitions for Services to Include Governmental Authorities and Entities Effective October 2021.</h1> The Government of Odisha has issued an amendment to its previous notification No. 19869 dated June 29, 2021, under the Odisha Goods and Services Tax Act, 2017. Effective from October 1, 2021, the amendments involve changes in terminology within the notification, specifically substituting 'Union territory or a local authority' with 'Union territory, a local authority, a Governmental Authority or a Government Entity' in certain items. Additionally, provisions are added for services supplied to Government Entities, requiring procurement to be related to work entrusted by government bodies. Other modifications include adjustments to item references and explanations in the notification.
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