Seeks to amend notification No. 1136-F.T. dated 28.06.2017 with effect from 01.01.2022 regarding NIL rated services.

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..... ing Central Notification No. 16/2021-Central Tax (Rate)] In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, subsection (5) of section 15 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 recomme .....

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..... ained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017). ; (iv) against serial number 17, in column (3), in the heading Description of Services , after item (e), the following shall be inserted, namely, Provi .....

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