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    <description>Amendment substitutes item (c) in the Explanation of the cited notification so that &quot;specified premises&quot; has the same meaning as assigned in clause (xxxvi) of paragraph 4 of the earlier Finance Department notification dated 29th June, 2017; the notification is issued under sub-section (5) of Section 9 of the Odisha Goods and Services Tax Act, 2017 and comes into force with effect from the first day of April, 2025.</description>
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      <description>Amendment substitutes item (c) in the Explanation of the cited notification so that &quot;specified premises&quot; has the same meaning as assigned in clause (xxxvi) of paragraph 4 of the earlier Finance Department notification dated 29th June, 2017; the notification is issued under sub-section (5) of Section 9 of the Odisha Goods and Services Tax Act, 2017 and comes into force with effect from the first day of April, 2025.</description>
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