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    <description>Refund-related GST clarifications issued by the Central Board of Indirect Taxes and Customs on 10 November 2022 apply, with necessary modifications, to implementation of the Odisha Goods and Services Tax Act, 2017. Their application is intended to promote uniformity in addressing refund-related issues under the state GST framework. Difficulties encountered in implementing the clarification may be brought to the attention of the Commissioner of State Tax, Odisha.</description>
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