West Bengal Goods and Services Tax (Removal of Difficulties) Order, 2017

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..... 01/2017-State Tax Whereas, certain difficulties have arisen in giving effect to the provisions of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Go .....

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..... nover in order to determine his eligibility for composition scheme, value of supply of any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint Secretary to the Government of West Bengal .....

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