Seeks to amend notification No. 1135-F.T. dated 28.06.2017 so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021 - 877-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 877-F.T. Dated, Howrah, the 23rd day of August, 2021 [ Corresponding Central Notification No.04/2021-Central Tax (Rate) ] In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, subsection (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to make the following further amendment in this Department notification No. 1135-F.T., dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendment In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the State tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent. . 2. This notification shall be deemed to have come into force with effect from the 14th day of June, 2021. By order of the Governor, BISWAJIT GANGOPADHYAY OSD Ex-Officio to the Government of West Bengal.