Seeks to amend Notification No 1139-F.T. dated 28.06.2017 relating to restriction of refund u/s 54(3) for services of construction of a complex, building intended for sale.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Dated, Howrah, the 7th day of December, 2023 [Corresponding Central Notification No. 15/2023-Central Tax (Rate)] In exercise of the powers conferred by sub-section (3) of section 54 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 recommendations of the Council, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... authority or after its first occupation, whichever is earlier , shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023. By order of the Governor, MALAY GHOSH, IAS OSD Ex-officio Secretary to the Government of West Bengal - Notification Tax Management India - taxmanagementindia - taxmanagement - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X