Seeks to amend Notification No. 1125-F.T. [1/2017-State Tax (Rate)] dated 28/06/2017 - 14/2019-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 14/2019-State Tax (Rate) No. 1693-F.T. Dated, Howrah, the 30th day of September, 2019 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 Schedule I - 2.5%, (i) Serial No. 33A and the entries relating thereto shall be omitted; (ii) against serial No. 164, in the entry in column (3), after item ii, the following item shall be inserted, namely: iii Marine Fuel 0.5% (FO) ; (iii) against serial No. 224, for the entry in column (2), the entry 63 [other than 6305 32 00, 6305 33 00, 6309], shall be substituted; (iv) after serial No. 234B and the entries relating thereto, the following serial No. and entries shall be inserted, namely: 234C 8509 Wet grinder consisting of stone as grinder ; (v) Serial Nos. 235 to 242 and the entries related thereto, shall be omitted; B. in Schedule II - 6%, (i) After serial No. 80A and entries relating thereto, the following serial No. and entries shall be substituted namely: 80AA 3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods ; (ii) Serial No. 201A and the entries relating thereto shall be omitted; (iii) after serial No. 205 and the entries relating thereto, the following serial Nos. and entries shall be inserted, namely: 205A 8601 Rail locomotives powered from an external source of electricity or by electric accumulators 205B 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof 205C 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 205D 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles) 205E 8605 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 8604) 205F 8606 Railway or tramway goods vans and wagons, not self-propelled 205G 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof 205H 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing ; (iv) against serial No. 231B, in the entry in column (3), after the words Slide fasteners , the words and parts thereof , shall be inserted; C. in Schedule III - 9%, (i) against serial No. 24A, in column (3), after the words coconut water , the words and caffeinated beverages shall be inserted; (ii) against serial No. 108, in the entry in column (3), after the words other closuers of plastics , the brackets, words, letters and figures (except the items covered in Sl. No. 80AA in Schedule II]), shall be inserted; (iii) in serial No. 400, for the entry in column (3), the entry, Following motor vehicles of length not exceeding 4000 mm, namely: a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of engine capacity not exceeding 1200cc; and b) Diesel driven vehicles of engine capacity not exceeding 1500 cc for persons with orthopedic physical disability, subject to the condition as laid down in the Government of India notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended , shall be substituted; (iv). Serial No. 446 and the entries relating thereto shall be omitted; D. in Schedule IV - 14%, (i). after serial No. 12 and the entries relating thereto, the following serial No. and the entries shall be inserted, namely: 12A. 22029990 Caffeinated Beverages ; E. in Schedule V - 1.5%, (i). Serial No. 3, and the entries relating thereto, shall be omitted; (ii). Serial No. 4, and the entries relating thereto, shall be omitted; F. in Schedule VI - 0.125%, (i) in serial No. 2, for the entry in column (3), the entry, precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport , shall be substituted; (ii) Serial No. 2A, and the entries relating thereto, shall be omitted; (iii) in serial No. 3, for the entry in column (3), the entry, Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport , shall be substituted; (iv) Serial No. 4, and the entries relating thereto, shall be omitted; 2. This notification shall come into force on the 1st October, 2019. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Additional Secretary to the Government of West Bengal