Seeks to amend notification No 1136-F.T. dated 28.06.2017 to exempt supply of services of hiring of certain electrically operated vehicle to a local authority. - 13/2019-State Tax (Rate) - 1311-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1311-F.T. Howrah, the 31st day of July, 2019. No. 13/2019-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No.1136-F.T. [12/2017-State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendments In the said notification, in the Table, against serial number 22, in the entries in column (3), after clause (a), the following clause shall be inserted, namely: (3) (aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation: For the purposes of this entry, Electrically operated vehicles means vehicles falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles. 2. This notification shall come into force with effect from the 1st of August, 2019. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Additional Secretary to the Government of West Bengal