Commencement of Amendment Rules: specified WBGST amendment sub rules notified as effective from 1 January. Notification deems certain provisions of the West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2021-specifically sub rule (2), sub rule (3), clause (i) of sub rule (6) and sub rule (7) of rule 2-as having come into force on 1 January 2022, issued pursuant to sub rule (2) of rule 1 of the Amendment Rules (Notification No. 1231 F.T., dated 21 October 2021) and recorded by Notification No. 36 F.T., dated 10 January 2022.