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 Dillip Satpathy, Special 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