GST rate amendment reduces the prescribed percentage under the Odisha tax notification with retrospective effect. The Odisha Goods and Services Tax notification amends the earlier rate prescription issued under section 52 of the Odisha Goods and Services Tax Act, 2017 by substituting 'half per cent.' with '0.25 per cent.' in the relevant notification. The amendment is made on the recommendation of the Goods and Services Tax Council and operates from 10 July 2024.