Seeks to amend notification No. 1141-F.T. dated 28.06.2017 regarding tax payable by Electronic Commerce Operator (ECO) under section 9(5) w.e.f. 01.01.2022.

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..... 0th day of January, 2022 [Corresponding Central Notification No. 17/2021-Central Tax (Rate)] In exercise of the powers conferred by sub-section (5) of section 9 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 further amendments in this Department notification No .....

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..... brackets, numbers and figures, motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988). shall be substituted; (ii) after item (b), the following shall be inserted namely, (c) specified premises means premises providing hotel accommodation servic .....

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