PUBLISHED BY AUTHORITY
No. 1100 CUTTACK, WEDNESDAY, JUNE 21, 2017/JAISTHA 31, 1939
The 21st June 2017
No. 6674—I-Legis-20/2017-L.—The following Act of the Odisha Legislative Assembly having been assented to by the Governor on the 20th June, 2017 is hereby published for general information.
ODISHA ACT 7 OF 2017
THE ODISHA GOODS AND SERVICES TAX ACT, 2017
AN ACT TO MAKE A PROVISION FOR LEVY AND COLLECTION OF TAX ON INTRA-STATE SUPPLY OF GOODS OR SERVICES OR BOTH BY THE STATE OF ODISHA AND THE MATTERS CONNECTED THEREWITH OR INCIDENTAL THERETO
BE it enacted by Legislature of the State of Odisha in the Sixty-eighth Year of the Republic of India as follows:-
1. Short title,extent and commencement
(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.