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    <title>Supply of certain services in respect of which State tax shall be paid on reverse charge basis by recipient</title>
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    <description>The notification amends the Explanation to the Odisha GST notification so that clause (h) now substitutes the words to include &quot;Courts and Tribunals&quot; along with State Legislatures, thereby expanding the class of recipients required to pay State tax under the reverse charge mechanism; the amendment is effective from 1 March 2023.</description>
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