Short title, extent and commencement

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..... E ODISHA GOODS AND SERVICES TAX ACT, 2017 AN ACT TO MAKE A PROVISION FOR LEVY AND COLLECTION OF TAX ON INTRA-STATE SUPPLY OF GOODS OR SERVICES OR BOTH BY THE STATE OF ODISHA AND THE MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO BE it enacted by Legislature of the State of Odisha in the Sixty-eighth Year of the Republic of India as follows:- CHAPTER I PRELIMINARY Short titl .....

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