State Act
1
Section 1. Short title, extent and commencement.
THE ODISHA GOODS AND SERVICES TAX ACT, 2017
Act no. 7 of 20172017In forceOdisha (State Act)
1. (1) This Act may be called the Odisha Goods and Services Tax Act, 2017. (2) It extends to the whole of the State of Odisha. (3) It shall come into force on such date as the State Government may, by notification, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.