Seeks to amend notification No. 1137-F.T. dated 28/06/2017 so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under WBGST Act, 2017 to be taxed under RCM

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ions - West Bengal SGST - GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 131-F.T. Howrah, the 25th day of January, 2018. No. 03/2018-State 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 o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Government, Union territory or local authority Any person registered under the West Bengal Goods and Services Tax Act, 2017. ; (ii) in the Explanation, after clause (e), the following clause shall be inserted, namely: '(f) insurance agent shall have the same meaning as assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938). . .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X