Seeks to amend notification No. 1135-F.T. dated 28.06.2017 regarding rates of taxable services of job work services, manufacturing services etc.

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..... f October, 2021 [Corresponding Central Notification No. 06/2021-Central Tax (Rate)] In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, subsection (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor .....

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..... ly: (3) (4) (5) (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 9 - ; (c) against serial number 26, in column (3), (A) after item (ic) and the entries relating thereto in columns (3), (4) and (5), the .....

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..... 5) shall be omitted; (B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely: (3) (4) (5) Other manufacturing services; publishing, printing and reproduction services; material recovery services 9 - ; .....

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..... rial number 38, in column (3), in Explanation, for the figures, words and letter 234 of Schedule I , the figures, letter and words 201A of Schedule II shall be substituted; (ii) in the Annexure: Scheme of Classification of Services , after serial number 118 and the entries relating thereto, the following shall be inserted, namely: (1) (2) .....

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