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Amendment of rule 109A under the WBGST Rules, 2017

ed by section 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 Servi .....

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ecision or order is passed by Deputy Commissioner, Assistant Commissioner or State Tax Officer" shall be substituted; (ii) in sub-rule (2), in clause (d), for the words and brackets "the Sen .....

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