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    <description>Amends the Odisha GST rate notification by substituting specified tariff entries in Schedule I at 2.5% and Schedule III at 20% for the relevant serial numbers. The revised commodity codes are inserted in column (2) for the identified goods classifications, and the amendment is deemed to have come into force from 1 May 2026.</description>
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      <description>Amends the Odisha GST rate notification by substituting specified tariff entries in Schedule I at 2.5% and Schedule III at 20% for the relevant serial numbers. The revised commodity codes are inserted in column (2) for the identified goods classifications, and the amendment is deemed to have come into force from 1 May 2026.</description>
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