Seeks to further amend notification No. 1126-F.T. dated 28.06.2017 regarding exempted goods - 67-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 67-F.T. Dated, Howrah, the 18th day of January, 2022 [ Corresponding Central Notification No. 19/2021-Central Tax (Rate) ] In exercise of the powers conferred by sub-sections (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 further amendments in this Department notification No. 1126-F.T., dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendments In the said notification, in the Schedule, - (i) against S. No. 22, for the entry in column (2), the entry 0303, 0304, 0305, 0306, 0307, 0308, 0309 shall be substituted; (ii) against S. No. 43B, in column (3), for the entry, the entry Vegetables provisionally preserved, but unsuitable in that state for immediate consumption shall be substituted; (iii) against S. No. 49, in column (3), for the entry, the entry Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled shall be substituted; (iv) after S. No. 97 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - 97A 2009 89 90 Tender coconut water other than those put up in unit container and, - (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE I] ; (v) S. No. 101 and the entries relating thereto shall be omitted; (vi) against S. No. 141, for the entry in column (2), the entry 8807 shall be substituted; 2. This notification shall be deemed to have come into force on the 1st day of January, 2022. By Order of the Governor, MALAY GHOSH, IAS Senior Special Secretary to the Government of West Bengal