Amendments in the Notification No. 1137-F.T. dated 28th day of June, 2017 [No. 13/2017-State Tax (Rate)] - 1499-F.T. - 22/2017-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 1499-F.T. Dated, Howrah, the 22nd day of August, 2017 No. 22/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) , the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department Notification No. 1137-F.T. dated 28th day of June, 2017 [No. 13/2017-State Tax (Rate) ] (hereinafter referred to as the said notification): Amendments In the said notification, (i) in the Table, against serial number 1 in column (1), in column (2), after the words and brackets goods transport agency (GTA) the words and figure, who has not paid State tax at the rate of 6%, shall be inserted; (ii) in the Explanation, after clause (d), the following clause shall be inserted, namely: (e) 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.