Seeks to amend Notification No 1137-F.T. dated 28.06.2017 to levy tax on services provided by the Ministry of Railways (Indian Railways) under forward charge mechanism. - 2152-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2152-F.T. Dated, Howrah, the 7th day of December, 2023 [Corresponding Central Notification No. 14/2023-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 day of June, 2017, published in the Kolkata Gazette, Extraordinary, Part-I, namely: Amendments In the said notification, in the Table, (i) against serial number 5, in column (2), in item (2), in sub-item (i), after the words Department of Posts , the words and brackets and the Ministry of Railways (Indian Railways) shall be inserted; (ii) against serial number 5A, in column (2), after the words Services supplied by the Central Government , the words and brackets [excluding 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