Seeks to amend notification No. 1142-F.T. dated 28.06.2017 so as to align the rates for Composition Scheme with WBGST Rules, 2017 - 174-F.T. - 5/2019-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 174-F.T. Howrah, the 29th day of January, 2019. No. 5/2019-State Tax In exercise of the powers conferred by sub-section (1) of section 10 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. 1142-F.T., dated the 28th June, 2017 published in the Kolkata Gazette, Extraordinary, Part I: Amendment In the said notification, for the portion beginning with the words an amount calculated at the rate of and ending with the words half per cent. of the turnover of taxable supplies of goods in State in case of other suppliers , the words and figures, an amount of tax calculated at the rate specified in rule 7 of the West Bengal Goods and Services Tax Rules, 2017: shall be substituted. 2. This notification shall come into force with effect from the 1st day of February, 2019. By order of the Governor, RAJSEKHAR BANDYOPADHYAY Additional Secretary to the Government of West Bengal