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    <title>Circulation of CBIC Circulars Nos. 200/12/2023-GST and 201/13/2023-GST, Dated 01.08.2023, for Implementation under the OGST Act, 2017</title>
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    <description>Central Board of Indirect Taxes and Customs (CBIC) clarifications on GST rates and classification of certain goods, and on GST applicability to certain services, apply with necessary adaptations in implementing the OGST Act, 2017. Their application is intended to ensure uniformity in the implementation of the state law. Both are dated 1 August 2023 and are clarificatory in nature. Implementation difficulties may be brought to the notice of the Commissioner of State Tax, Odisha.</description>
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