Seeks to amend notification No. 1125-F.T. dated 28.06.2017 regarding the rate of Intellectual property rights - 1364 – F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1364 F.T. Dated, Howrah, the 9th November, 2021. [ Corresponding Central Notification No. 13/2021-Central Tax (Rate) ] 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., dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I : Amendments In the said notification, (a) in Schedule II 6%, S. No. 243 and the entries relating thereto shall be omitted; (b) in Schedule III 9%, against S. No. 452P, in column (3), the words in respect of Information Technology software shall be omitted. 2. This notification shall be deemed to have come into force on the 27th day of October, 2021. By order of the Governor, MALAY GHOSH, IAS Additional Secretary to the Government of West Bengal