Seeks to amend Notification No. 29849-FIN-CT1-TAX-0002/2020, dated the 29th October, 2021

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....sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do and on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendments in the notifi....

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.... Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted; (2) in column (3), in the heading "Description of Service", in item (vii), for the words "Union territory, local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted; (3) in column (5), in the heading....