West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2020.

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..... In exercise of the powers conferred by section 164 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 rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely: 1. (1) These rules may be called the West Bengal Goods and Services Tax (Seventh .....

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..... State or Union territory 2. Sub-sections (1) and (2) of section 10 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half per cent. of the turnover in the State or Union territory 3. Sub-sections (1) and (2) of section 10 A .....

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