Electronic commerce operator notified as class of persons who shall follow special procedure in respect of supply of goods through it by persons paying tax

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....ferred by section 148  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 notify the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special proc....