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    <title>Supersession Notification No. 19857-FIN-CT1-TAX-0022-2017 , dated the 29th June, 2017</title>
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    <description>Permits an eligible registered person with aggregate turnover below the prescribed threshold to opt for the composition levy under Section 10 in lieu of tax under Section 9 as per rule 7 of the Odisha GST Rules, 2017; supersedes the earlier notification of 29th June, 2017 and is effective from 1st April, 2019. A reduced turnover threshold applies to Section 25 registrants in specified States, and manufacturers of listed goods (ice cream, pan masala, tobacco and substitutes) are excluded. Interpretation of tariff items follows the First Schedule to the Customs Tariff Act, 1975.</description>
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