Seeks to insert an explanation in 1135-F.T. dated 28.06.2017 by exercising powers conferred under section 11(3) of the WBGST Act, 2017 - 1903-F.T. - 30/2018-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1903-F.T. Howrah, the 31st day of December, 2018. No. 30/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 11 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 so to do for the purpose of clarifying the scope and applicability of this Department notification No.1135-F.T. [11/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I, is pleased hereby to insert the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely: Explanation 2. Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India . 2. The existing Explanation in the above item shall be renumbered as Explanation 1 . 3. This notification shall come into force on the 1 st day of January, 2019. By order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal.