Seeks to amend notification No. 1136-F.T. dated 28.06.2017 with effect from 01.01.2022 regarding NIL rated services.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Central Tax (Rate)] In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, subsection (5) of section 15 and section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased here .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rvices supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017)."; (iv) against serial number 17, in column (3), in the heading "Description of Services", after item (e), the following shall be inserted, namely, - "Provided that nothing contained in item (e) above shall a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X