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Exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed 40 lakhs

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....ction 23 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the "said Act"), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby specify the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely:- Any person, who is engaged in exclusive supply ....