Seeks to amend Notification No 1136-F.T. dated 28.06.2017 to exempt some services if provided to a Governmental Authority, and to remove exemptions on certain supplies of services by the Ministry of Railways (Indian Railways). - 2151-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2151-F.T. Dated, Howrah, the 7th day of December, 2023 [Corresponding Central Notification No. 13/2023-Central Tax (Rate)] In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1136-F.T., dated the 28th day of June, 2017, published in the Kolkata Gazette, Extraordinary, Part-I, namely: Amendments In the said notification, in the Table, (1) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: (1) (2) (3) (4) (5) 3B Chapter 99 Services provided to a Governmental Authority by way of (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation. Nil Nil ; (2) against serial number 6, in column (3), in item (a), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (3) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted ; (4) against serial number 8, in column (3), in the proviso, in item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted ; (5) against serial number 9, in column (3), in the first proviso, in item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted ; 2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023. By order of the Governor, MALAY GHOSH, IAS OSD Ex-officio Secretary to the Government of West Bengal