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    <title>Circulation of CBIC Circulars and Instructions Clarifying Various GST Provisions for Information and Guidance of Odisha CT &amp; GST Authorities</title>
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    <description>GST guidance covers the procedure for extending the time to apply for revocation of cancellation of registration; GST on food supplied in Anganwadis and schools, road construction with consideration paid by deferred annuity, and services supplied by Central and State Boards; and tax rates for construction services to government entities. It also addresses GST on milling wheat or paddy for public distribution, State Government guarantees of loans taken by their undertakings, and rates on laterals and parts of sprinkler or drip irrigation systems.</description>
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