Commencement of amendment: sub section (6) of section 7 deemed in force, altering section 39 provisions of WBGST Act. The Governor, exercising powers under sub section (2) of section 1 of the West Bengal Finance Act, 2020, appoints the 10th day of November, 2020 as the date on which sub section (6) of section 7 of the Act shall be deemed to have come into force, thereby giving legal effect to that provision in connection with amendments affecting sub sections (1), (2) and (7) of section 39 of the WBGST Act.