Seeks to supersede Notification No. 1126-F.T. dated 28.06.2017 and inter alia seeks to recast the list of exempted goods to implement the recommendations of the 56th GST Council. - 1631-F.T. - West Bengal SGST

GST exemptions on specified intra state goods recast, exempting listed supplies from state tax under revised schedule.

Exempts intra State supplies of goods listed in the appended Schedule from the whole of West Bengal state GST under section 9, superseding Notification No. 1126 F.T.; the Schedule defines exempted tariff items and descriptions, differentiates fresh/chilled and non pre packaged goods, incorporates Annexure I (specified drugs) and Annexure II (indigenous musical instruments), and contains definitions (including 'pre packaged and labelled' and 'Government entity') and interpretative rules referencing the Customs Tariff First Schedule.