In exercise of the powers conferred under section 96 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) the State Government do hereby constitute the Odisha State Authority for Advance Ruling consisting of the following members, namely:-
1. Shri Nihar Ranjan Nayak, Additional Commissioner of State Tax, Odisha; and
2. Shri Abhay Gupta, Additional Commissioner of Central tax, Bhubaneswar.
By Order of the Governor
S. ROUT
Deputy Secretary to Government