Seeks to amend Notification No.1135-F.T. dated 28.06.2017. - 1785–F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1785 F.T. Dated, Howrah, the 22nd day of November, 2024 [Corresponding Central Notification No. 07/2024-Central Tax (Rate)] In exercise of the powers conferred by sub-section (1), sub-sections (3) and (4) of section 9, sub-section (l) of section 11, sub-section (5) of section 15, sub-section (l) of section 16 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. 1135-F.T., dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part-I, namely : Amendments 1. In the said notification, in the Table, against serial number 8, (i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely : (3) (4) (5) (ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 4 relating to Explanation]. (ii) in column (3), in item (vii), after the brackets and figures (iva), , the brackets and figures (ivb), shall be inserted. 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