Amendment of rule 109A under the WBGST Rules, 2017

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..... tion 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following amendments to the West Bengal Goods and Services Tax Rules, 2017, namely: Amendments In the said Rules, in rule 109A, (i) in sub-rule (1), in clause (d), for the words and brackets the Senior Joint Commissioner (Appeals) w .....

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