Seeks to further amend notification No.1142-F.T. dated 28.06.2017 so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers. - 007-F.T.-001/2018-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 7-F.T. Howrah, the 2nd day of January, 2018. No. 01/2018-State Tax In exercise of the powers conferred by sub-section (1) of section 10 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department Notification No. 1142-F.T. dated the 28th of June, 2017, namely: In the said notification, in the opening paragraph, (a) in clause (i), for the words one per cent. , the words half per cent. shall be substituted; (b) in clause (iii), for the words half per cent. of the turnover , the words half per cent. of the turnover of taxable supplies of goods shall be substituted. 2. This notification shall be deemed to have come into force from the 1st day of January, 2018. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint Secretary to the Government of West Bengal