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    <title>Seeks to further amend Notification No 1137- F.T. dated 28.06.2017</title>
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    <description>West Bengal GST notification amends the principal reverse charge notification by inserting &quot;other than a body corporate&quot; after &quot;Any person&quot; at serial number 4, and by inserting &quot;other than a person who has opted to pay tax under composition levy&quot; after &quot;Any registered person&quot; at serial number 5AB. The amendment is deemed to have come into force from 16 January 2025.</description>
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      <description>West Bengal GST notification amends the principal reverse charge notification by inserting &quot;other than a body corporate&quot; after &quot;Any person&quot; at serial number 4, and by inserting &quot;other than a person who has opted to pay tax under composition levy&quot; after &quot;Any registered person&quot; at serial number 5AB. The amendment is deemed to have come into force from 16 January 2025.</description>
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