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        Case ID :
        GST - States

        Seeks to amend notification No. 1142-F.T. dated 28.06.2017 so as to align the rates for Composition Scheme with WBGST Rules, 2017 - 174-F.T. - 5/2019-State Tax - West Bengal SGST

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        Composition scheme rates aligned with GST rules, directing composition tax be calculated by reference to the applicable GST Rule rates. The notification substitutes the earlier prescriptive phrase setting composition tax rates with a provision directing that composition tax be calculated at the rate specified in the West Bengal Goods and Services Tax Rules, 2017, thereby aligning the State composition scheme wording with the GST Rules and clarifying the method for computing composition tax under the State statute.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Composition scheme rates aligned with GST rules, directing composition tax be calculated by reference to the applicable GST Rule rates.

                                The notification substitutes the earlier prescriptive phrase setting composition tax rates with a provision directing that composition tax be calculated at the rate specified in the West Bengal Goods and Services Tax Rules, 2017, thereby aligning the State composition scheme wording with the GST Rules and clarifying the method for computing composition tax under the State statute.


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