Goods and Services Tax: State law establishes intrastate levy and phased commencement of provisions under the Act.

The West Bengal Goods and Services Tax Act, 2017 establishes state levy and collection of tax on intra State supply of goods or services, extends to the whole State, and sets out commencement mechanics whereby specified sections are deemed to have come into force on earlier or later dates and remaining provisions are to be brought into force by State Government notification, with allowance for different dates for different provisions.

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