Short title, extent and commencement.

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..... West Bengal Act XXVIII of 2017 THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 10th August, 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 West Bengal and the matt .....

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..... une, 2017 and provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 [except the proviso to sub-section (9) of section 42], 43 [except the proviso to sub-section (9) of section 43], 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174, shall be deemed to have come into force with effect from the 1st day of July, 2017 and remaining provisions of this Act shall come into force on such date as the .....

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