Seeks to amend notification No. 1138-F.T. dated 28.06.2017 to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service - 1032-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No.1032-F.T. Howrah, the 27th day of July, 2018. No. 16/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (2) of section 7 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to make the following further amendments in this Department notification No.1138-F.T.[14/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I, namely: In the said notification, in the first paragraph, (i) after the words Central Government the words or Union territory shall be inserted ; (ii) after the word Constitution the words or to a Municipality under article 243W of the Constitution shall be inserted . By order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal.