Seeks to amend notification No 1899-FT dated 31.12.2018 to exempt State tax on supply of silver and platinum by nominated agencies to exporters of silver/platinum jewellery - 17/2019-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 17/2019-State Tax (Rate) No. 1696-F.T. Dated, Howrah, the 30th day of September, 2019 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 the recommendations of the Council, is pleased hereby to make the following amendments in this Department notification No. 1899-F.T. [26/2018-State Tax (Rate)], dated the 31st December, 2018, published in the Kolkata Gazette, Extraordinary, Part I: Amendments In the said notification, (i) for the word gold , wherever it occurs, the words and symbols, gold/silver/platinum , shall be substituted; (ii) in the opening paragraph, for the words and figures, heading 7108 , the words and figures, Chapter 71 , shall be substituted; (iii) in the Explanation, for clause (d), the following clause shall be substituted, namely: (d) Chapter means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). ; 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