Seeks to tax certain commercial services provided by Courts & Tribunals to any registered person under the reverse charge mechanism [seeks to further amend notification No. 1137-F.T. dated 28.06.2017 regarding Reverse charge mechanism(RCM) for services] - 384–F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 384 F.T. Dated, Howrah, the 16th day of March, 2023 [Corresponding Central Notification No. 2/2023-Central Tax (Rate)] In exercise of the powers conferred by sub-section (3) of section 9 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. 1137-F.T., dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I, namely :- Amendments In the said notification, in the Explanation, in clause (h), for the words and State Legislatures the words ,State Legislatures, Courts and Tribunals shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 1st day of March, 2023. By order of the Governor, MALAY GHOSH, IAS Secretary to the Government of West Bengal