Amendment to GST notification redefines 'specified premises' and makes the change effective from April onward. Amendment substitutes item (c) in the Explanation of the cited notification so that 'specified premises' has the same meaning as assigned in clause (xxxvi) of paragraph 4 of the earlier Finance Department notification dated 29th June, 2017; the notification is issued under sub-section (5) of Section 9 of the Odisha Goods and Services Tax Act, 2017 and comes into force with effect from the first day of April, 2025.
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Amendment to GST notification redefines 'specified premises' and makes the change effective from April onward.
Amendment substitutes item (c) in the Explanation of the cited notification so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of the earlier Finance Department notification dated 29th June, 2017; the notification is issued under sub-section (5) of Section 9 of the Odisha Goods and Services Tax Act, 2017 and comes into force with effect from the first day of April, 2025.
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