Seeks to amend notification No 1125-F.T. dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting held on 22.12.2018. - 1897-F.T. - 24/2018-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1897-F.T. Howrah, the 1st day of January, 2019. Notification No. 24/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 further amendments in this Department notification No.1125-F.T. [1/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendments In the said notification, (A) in the opening paragraph, after the words, brackets and figures sub-section (1) of section 9 , the words, brackets and figures and sub-section (5) of section 15 , shall be inserted; (B) in Schedule I - 2.5%, (i) Serial Nos. 23, 24 and the entries relating thereto, shall be omitted; (ii) after serial No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: 123A 2515 11 00 Marble and travertine, crude or roughly trimmed ; (iii) Serial No. 198A shall be re-numbered as serial No. 198AA, and before serial No. 198AA so re-numbered, the following serial number and entries shall be inserted, namely: 198A 4501 Natural Cork, raw or simply prepared ; (iv) against serial No. 224, for the entry in column (2), the entry 63 [other than 6305 32 00, 6309] shall be substituted; (v) against serial No. 225, for the entry in column (3), the entry Footwear of sale value not exceeding ₹ 1000 per pair shall be substituted; (vi) for serial No. 225A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: 225A 6602 00 00 Walking-Sticks including seat sticks 225B 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks ; (vii) against serial No. 234, in the entry in column (3), the following Explanation shall be inserted in the end, namely, Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at serial No. 38 of the Table mentioned in notification No. 1135-F.T. [11/2017-State Tax (Rate)], dated 28th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies. The remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service ; (viii) Serial No. 243A shall be re-numbered as serial No. 243B, and before serial No. 243B so re-numbered, the following serial number and entries shall be inserted, namely: 243A 8714 20 Parts and accessories of carriage for disabled persons ; (C) in Schedule II - 6%, (i) after serial No. 101 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: 101A 4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 101B 4503 Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom 101C 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork ; (ii) Serial No. 102,126 and the entries relating thereto, shall be omitted; (iii) Serial No. 171A shall be re-numbered as serial No. 171AA, and before serial No. 171AA so re-numbered, the following serial number and entries shall be inserted, namely: 171A 63053200 Flexible intermediate bulk containers ; (iv) against serial No. 173, in the entry in column (3), the words walking-sticks, seat-sticks, shall be omitted; (v) Serial No. 177 and the entries relating thereto, shall be omitted; (D) in Schedule III - 9%, (i) Serial No. 121A shall be re-numbered as serial No. 121B, and before serial No. 121B so re-numbered, the following serial number and entries shall be inserted, namely:- 121A 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber ; (ii) Serial Nos. 142, 143, 144 and the entries relating thereto, shall be omitted; (iii) against serial No. 369A, for the entry in column (3), the entry Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) shall be substituted; (iv) after serial No. 376AA and the entries relating thereto, the following serial number and entries shall be inserted, namely: 376AAA 8507 Lithium-ion accumulators (other than battery) including lithium-ion power bank ; (v) against serial No. 383, in the entry in column (3), after the words television cameras , words , digital cameras and video camera recorders , shall be inserted; (vi) against serial No. 383C, in the entry in column (3), for the figures and letters 68 cm , the figures and word 32 inches shall be substituted; (vii) against serial No. 384, in the entry in column (3), for the figures and word 20 inches , the figures and word 32 inches shall be substituted; (viii) Serial No. 440A shall be re-numbered as serial No. 440B, and before serial No. 440B so re-numbered, the following serial number and entries shall be inserted, namely: 440A 9504 Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo etc.] ; (E) in Schedule IV - 14%, (i) Serial No. 47 and the entries relating thereto, shall be omitted; (ii) Serial No. 135 and the entries relating thereto, shall be omitted; (iii) against serial No. 139, in the entry in column (3), after the words other than Lithium-ion battery , the words and other lithium ion accumulators including lithium ion power banks shall be inserted; (iv) Serial No. 151 and the entries relating thereto, shall be omitted; (v) against serial No. 154, in the entry in column (3), for the figures and word 20 inches and the figures and letters 68 cm , the figures and word 32 inches shall respectively be substituted; (vi) for serial No. 174 and the entries relating thereto, the following serial number and the entries shall be substituted, namely: 174 8714 Parts and accessories of vehicles of heading 8711 ; (vii) Serial No. 215 and the entries relating thereto, shall be omitted. 2. This notification shall come into force on the 1st January, 2019. By order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal.