TMI BlogSeeks to amend notification No. 1135-F.T dated 28/06/2017 so as to notify WBGST rates of various services.X X X X Extracts X X X X X X X X Extracts X X X X ..... isfied that it is necessary in the public interest so to do, is pleased hereby to make the following further amendments in this Department notification 1135-F.T.[11/2017-State Tax (Rate)] dated the 28th June, 2017, namely:- In the said notification, (i) in the Table, (a) against serial number 3, in column (3), (A) in item (iv), (I) for sub-item (c), the following sub-item shall be substituted, namely: (c) a civil structure or any other original works pertaining to the ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); ; (II) after sub-item (d), the following sub-items shall be inserted, namely: (da) a civil struct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017; ; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: (3) (4) (5) (ix) Composite supply of works contract as defined in clause (119) of section 2 of the West Bengal Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii) or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 6 Provided that where the services ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 - ; (b) against serial number 9, in the entry in column (3), in item (v), for the words natural gas , the words and brackets natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: (3) (4) (5) (ii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Real estate services other than (i) and (ii) above. Nil - 9 - ; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vii) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (viii) Leasing or rental services, with or wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -clause(g), the following subclause shall be inserted, namely: (h) services by way of fumigation in a warehouse of agricultural produce. ; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: (3) (4) (5) (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 - (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 9 - ; (i) for serial number 25 and the entries relating thereto, the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hers, other than (i), (ia), (ii), (iia) and (iii) above. 9 - ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely: (1) (2) (3) (4) (5) 32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 - (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 - ; (l) against serial number 34, in column ..... X X X X Extracts X X X X X X X X Extracts X X X X
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