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    <description>Sections 2, 3 and 4 of the Odisha Goods and Services Tax (Amendment) Act, 2026 (Odisha Act 7 of 2026) come into force on 1 November 2026. The Odisha Government appointed that commencement date on 30 October 2026, exercising the power conferred by section 1(2) of the amendment Act. The appointment was made by order of the Governor.</description>
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