Amendments in the Notification No. 1136-F.T. dated 28th day of June, 2017 [No. 12/2017-State Tax (Rate)] - 1498-F.T. - 21/2017-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 1498-F.T. Dated, Howrah, the 22nd day of August, 2017 No. 21/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 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 hereby to make the following amendments in this Department Notification No. 1136-F.T. dated 28th day of June, 2017 [No. 12/2017-State Tax (Rate)] (hereinafter referred to as the said notification): Amendments In the said notification, (i) in the Table, (a) after serial number 9 in column (1) and the entries relating thereto in column (2), column (3), column (4) and column (5), the following serial number and entries thereto in column (1), column (2), column (3), column (4) and column (5), shall respectively be inserted namely: (1) (2) (3) (4) (5) 9A Chapter 99 Services provided by and to Federation Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017. ; (b) after serial number 11 in column (1) and the entries relating thereto in column (2), column (3), column (4) and column (5), the following serial numbers and entries thereto in column (1), column (2), column (3), column (4) and column (5), shall respectively be inserted namely: (1) (2) (3) (4) (5) 11A Heading 9961 or Heading 9962 Service provided by Fair Price Shops to central Government by way of sale of wheat, rice and coarse grains under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil 11B Heading 9961 or Heading 9962 Service provided by Fair Price Shops to State Government by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin. Nil Nil ; (c) against serial number 35 in column (1), in column (3), (A) in item (h), for the words Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme , the words, brackets and letters Restructured Weather Based Crop Insurance Scheme (RWCIS) , shall be substituted; (B) in item (j), for the words National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana) , the words, brackets and letters Pradhan Mantri Fasal BimaYojana (PMFBY) , shall be substituted; (ii) in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: (iii) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm. . 2. This notification shall come into force with immediate effect. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint Secretary to the Government of West Bengal.