Seeks to amend notification No 377-FT dated 7.3.2019 regarding new composition of 6% to exclude aerated water from such composition - 18/2019-State Tax (Rate) - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 18/2019-State Tax (Rate) No. 1697-F.T. Dated, Howrah, the 30th day of September, 2019 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 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 in the public interest so to do, is pleased hereby to make the following amendment in this Department notification No. 377-F.T. [2/2019-State Tax (Rate)], dated the 7th March, 2019, published in the Kolkata Gazette, Extraordinary, Part I: Amendment In the said notification, in the Annexure, after serial No. 2 and the entries thereto, the following serial No. and entries shall be inserted, namely: 2A 2202 10 10 Aerated Water 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