In exercise of the powers conferred by sub-section (2) of section 1 of the Odisha Goods and Services Tax (Amendment) Act, 2018 (Odisha Act 18 of 2018), the State Government do hereby appoint the 1st day of February, 2019, as the date on which the provisions of the Odisha Goods and Services Tax (Amendment) Act, 2018 (Odisha Act 18 of 2018), except clause (b) of section 8, section 17, section 18 and clause (a) of section 20, shall come into force.

By order of the Governor

Joint Secretary to Government