Commencement of GST Amendment: specified sections deemed in force from the appointed commencement date under Section 1. The State Government, exercising the power conferred by sub section (2) of Section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2025, appointed a specific date as the commencement date and declared that clauses (ii) and (iii) of Section 2 and Sections 3 to 5 and 7 to 14 of the Amendment Act shall be deemed to have come into force on that appointed date.
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Commencement of GST Amendment: specified sections deemed in force from the appointed commencement date under Section 1.
The State Government, exercising the power conferred by sub section (2) of Section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2025, appointed a specific date as the commencement date and declared that clauses (ii) and (iii) of Section 2 and Sections 3 to 5 and 7 to 14 of the Amendment Act shall be deemed to have come into force on that appointed date.
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