Seeks to amend Notification No 1141-F.T. dated 28.06.2017 to provide for exclusion of companies supplying passenger transport services by an omnibus from the category of services, the tax on which is required to be paid by the ECOs. - 2154-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 2154-F.T. Dated, Howrah, the 7th day of December, 2023 [Corresponding Central Notification No. 16/2023-Central Tax (Rate)] In exercise of the powers conferred by sub-section (5) of section 9 of 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. 1141-F.T., dated the 28th day of June, 2017, published in the Kolkata Gazette, Extraordinary, Part-I, namely: Amendments In the said notification, (i) in clause (i), for the words omnibus or any other motor vehicle , the words or any other motor vehicle except omnibus shall be substituted; (ii) after clause (i), the following clause shall be inserted, namely: (ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company. ; (iii) in the Explanation, after item (c), the following item shall be inserted, namely, (d) Company has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013 (18 of 2013). . 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