Seeks to amend notification No. 1128-F.T., dated 28.06.2017 so as to notify levy of Priority Sector Lending Certificate (PSLC) under Reverse Charge Mechanism (RCM) - 11/2018-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 760-F.T. Howrah, the 12 th day of June, 2018. No. 11/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No.1128-F.T., dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I, namely: TABLE S. No. Tariff item, sub heading, heading or Chapter Description of Goods Supplier of goods Recipient of supply (1) (2) (3) (4) (5) 7. Any Chapter Priority Sector Lending Certificate Any registered person Any registered person In the said notification, after serial No. 6 in column (1) and the entries relating thereto, the following serial number and the entries shall be inserted, namely: 2. This notification shall be deemed to have come into force with effect from the 28th day of May, 2018. By Order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal