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        Case ID :
        GST - States

        Seeks to amend Notification No. 1427-F.T., dated 28.09.2018. - 1270-F.T. - West Bengal SGST

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        GST rate amendment reduces the prescribed levy rate under state GST and applies retrospectively from the stated date. Amendment substitutes the words 'half per cent.' in Notification No. 1427 F.T., dated 28.09.2018 with the figure and words '0.25 per cent.' under powers conferred by sub section (1) of section 52 of the West Bengal GST Act, 2017; the amendment is deemed to have come into force with effect from 10th July, 2024.
                          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.

                                GST rate amendment reduces the prescribed levy rate under state GST and applies retrospectively from the stated date.

                                Amendment substitutes the words "half per cent." in Notification No. 1427 F.T., dated 28.09.2018 with the figure and words "0.25 per cent." under powers conferred by sub section (1) of section 52 of the West Bengal GST Act, 2017; the amendment is deemed to have come into force with effect from 10th July, 2024.


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