In exercise of the powers conferred by Section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) read with sub-rule (4) of rule 1 of the Odisha Goods and Services Tax (Fifth Amendment) Rules, 2017, the State Government, on recommendations of the Goods and Services Tax Council, do hereby appoint the 1st day of February, 2018, as the date from which the provisions of rules 9,10 and 11 of the said rules shall come into force.

By Order of the Governor

S. ROUT

Under Secretary to Government