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of <h1>Odisha Updates Tax Exemption Criteria for Goods; Aligns 'Pre-Packaged and Labelled' Definition with Legal Metrology Act, 2009.</h1> The Government of Odisha has amended its notification regarding tax exemptions on certain goods under the Odisha Goods and Services Tax Act, 2017. The amendments primarily involve substituting the phrase 'other than pre-packaged and labelled' in various entries of the Schedule to clarify the exemption criteria. Several serial numbers and their related entries have been omitted, and the definition of 'pre-packaged and labelled' has been updated to align with the Legal Metrology Act, 2009. These changes are made following recommendations from the Goods and Services Tax Council.
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