Seeks to exempt the authorities incurring expenditure subject to post audit under Ministry of Defence from TDS compliance with retrospective effect from 1st October, 2018. - 1539-F.T.-57/2018-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1539-F.T. Howrah, the 30th day of October, 2018. No. 57/2018-State Tax In exercise of the powers conferred by sub-section (3) of section 1 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) read with section 51 of the West Bengal Goods and Services Tax Act, 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 amendment in this Department notification No. 1344-F.T. (50/2018-State Tax) dated the 13th September, 2018 published in the Kolkata Gazette, Extraordinary, Part I, Amendment In the paragraph of the notification, the following proviso shall be inserted, namely: Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the 1st day of October, 2018. By order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal ANNEXURE 'A' CODE NUMBERS ALLOTTED TO THE PRINCIPAL CONTROLLERS/CONTROLLERS OF DEFENCE ACCOUNTS Sl. No. Designation of Controller/Office Code No. 1. Controller of Defence Accounts, Patna 00 2. Pr. Controller of Defence Accounts (Pensions), Allahabad 01 3. Pr. Controller of Defence Accounts (Officers), Pune 02 4. Controller of Defence Accounts, (Army), Meerut 03 5. Pr. Controller of Defence Accounts, Southern Command, Pune 04 6. Pr. Controller of Defence Accounts, Bangalore 05 7. Pr. Controller of Defence Accounts, Western Command, Chandigarh 06 8. Pr. Controller of Accounts (Factories), Kolkata 07 9. Pr. Controller of Defence Accounts (Air Force), Dehradun 08 10. Pr. Controller of Defence Accounts (Navy), Mumbai 09 11. Controller of Defence Accounts (Funds), Meerut 10 12. Pr. Controller of Defence Accounts, Northern Command, Jammu 12 13. Zonal Office (Pension Disbursement), Chennai 13 14. AO DAD Min. of Defence (Civil), New Delhi 14 15. Controller of Defence Accounts, Canteen Stores Dept., Mumbai 15 16. Pr. Controller of Defence Accounts, New Delhi 16 17. Controller of Defence Accounts, Chennai 18 18. Pr. Controller of Defence Accounts (R D), New Delhi 19 19. Controller of Defence Accounts (Pension Disbursement), Meerut 20 20. Controller of Defence Accounts, Gauhati 21 21. Pr. Controller of Defence Accounts, (CC) Lucknow 22 22. Pr. Controller of Defence Accounts (Border Roads), New Delhi 23 23. Controller of Defence Accounts (R D), Bangalore 24 24. Controller of Defence Accounts, Secunderabad 25 25. Controller of Defence Accounts, Jabalpur 26 26. Pr. Controller of Defence Accounts (Air Force), New Delhi 27 27. Pr. Controller of Defence Accounts (R D), Hyderabad 28 28. Controller of Defence Accounts, New Delhi 29 29. Controller of Defence Accounts (IDS), New Delhi 30 30. Pr. Controller of Defence Accounts (SWC), Jaipur 31