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    <description>Central Board of Indirect Taxes and Customs (CBIC) clarifications dated 11 October 2024 apply mutatis mutandis in implementing the Odisha Goods and Services Tax Act, 2017, to ensure uniformity. They address GST applicability to certain services; GST rates and classification of goods based on recommendations of the GST Council&#039;s 54th meeting; and the scope of &quot;as is&quot; or &quot;as is, where is&quot; in GST circulars issued on the basis of Council recommendations.</description>
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