Seeks to tax pre-packaged and labelled Rab @2.5% and pencil-sharpeners @6% [seeks to further amend notification No. 1125-F.T. dated 28.06.2017 regarding rates of taxable goods]. - 385–F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 385 F.T. Dated, Howrah, the 16th day of March, 2023 [Corresponding Central Notification No. 3/2023-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, namely :- Amendments In the said notification, (i) in Schedule I 2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely :- Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, pre-packaged and labelled ; (ii) in Schedule II 6%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely :- (1) (2) (3) 186A 8214 Pencil sharpeners ; (iii) in Schedule III 9%, against S. No. 302A, in column (3), at the end, the brackets and words [other than pencil sharpeners] shall be inserted. 2. This notification shall be deemed to have come into force on the 1st day of March, 2023. By order of the Governor, MALAY GHOSH, IAS Secretary to the Government of West Bengal