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 (2) of rule 1 of the Odisha Goods and Services Tax (Eighth Amendment) Rules, 2021, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the 1st day of January, 2022, as the date from which the provisions of sub-rule (2), sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the said rules, shall come into force.

By order of the Governor

Soumyajit Rout

Deputy Secretary to Government