Seeks to tax certain commercial services provided by Courts & Tribunals to any registered person under the reverse charge mechanism [seeks to further amend notification No. 1137-F.T. dated 28.06.2017 regarding Reverse charge mechanism(RCM) for services]

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..... FINANCE DEPARTMENT REVENUE NOTIFICATION No. 384 F.T. Dated, Howrah, the 16th day of March, 2023 [Corresponding Central Notification No. 2/2023-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, .....

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