Seeks to further amend Notification No. 1344-F.T. dated 13.09.2018 so as to make provisions for deduction of tax at source by a registered recipient of metal scraps for supplies from a registered supplier. - 1782–F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1782 F.T. Dated, Howrah, the 22nd day of November, 2024 [ Corresponding Central Notification No. 25/2024-Central Tax ] In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1344-F.T. dated 13.09.2018, published in the Kolkata Gazette, Extraordinary, Part I : Amendments In the said notification, (i) after clause (c) and before the first proviso, the following clause shall be inserted, (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person ; (ii) for the third proviso, the following proviso shall be substituted, namely Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause of this notification. 2. This notification shall be deemed to have come into force with effect from the 10th day of October, 2024. By order of the Governor, MALAY GHOSH, IAS OSD Ex-officio Secretary to the Government of West Bengal