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of <h1>State SGST schedule amended to revise GST rates, service classifications, and input credit rules effective 22 September 2025</h1> The notification amends an earlier West Bengal SGST schedule to revise state GST rates and related conditions effective 22 September 2025 (with specified explanatory insertions effective 1 April 2025). Numerous service entries have revised tax rates (notably changes to 9%, 2.5%, 20%, 0.75% and specified nil/conditional rates) and altered explanations on input tax credit eligibility, multimodal transport, container/rail/road/air transport, renting of goods carriage, job-work categories, delivery/local courier/postal services, and tailoring/beauty services. New definitions (goods transport agency, multimodal transporter, recognised sporting event, handicraft goods, mode of transport) and credit limitations for certain input services are introduced.
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