Intra State supplies of specified goods are exempted from State tax under the GST Act, effective 22 September 2025. Exempts intra State supplies of goods specified in the appended Schedule from the whole of State tax leviable under Section 9 of the Odisha Goods and Services Tax Act, 2017, superseding a 2017 notification; defines key terms including 'unit container', 'pre packaged and labelled' and 'Government entity'; and prescribes that the rules and notes of the First Schedule to the Customs Tariff Act, 1975 apply for interpretation. The notification is effective 22 September 2025.
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Provisions expressly mentioned in the judgment/order text.
Intra State supplies of specified goods are exempted from State tax under the GST Act, effective 22 September 2025.
Exempts intra State supplies of goods specified in the appended Schedule from the whole of State tax leviable under Section 9 of the Odisha Goods and Services Tax Act, 2017, superseding a 2017 notification; defines key terms including "unit container", "pre packaged and labelled" and "Government entity"; and prescribes that the rules and notes of the First Schedule to the Customs Tariff Act, 1975 apply for interpretation. The notification is effective 22 September 2025.
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