Seeks to Amend notification No. 1137-F.T. dated 28.06.2017 regarding Reverse charge mechanism(RCM) for services

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..... ng Central Notification No. 05/2022-Central 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 of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1137-F.T., dated the 28th June, 2017, pu .....

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..... invoice issued by him. ; (2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority shall be omitted ; (3) after serial number 5A and the entries relating thereto, the followi .....

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