Amendments in the Notification No. 1135-F.T. dated 28th day of June, 2017 [No. 11/2017-State Tax (Rate)].

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....t so to do, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department Notification No. 1135-F.T. dated 28th day of June, 2017 [No. 11/2017-State Tax (Rate)] (hereinafter referred to as the said notification):- Amendments In the said notification, in the Table,- (i) against serial number 3 in column (1), for item (iii) in column (3) and the entries relating thereto in column (3), column (4) and column (5), the following entries in column (3), column (4) and column (5), shall respectively be substituted, namely:- (3) (4) (5) "(iii) Composite supply of works contract as defined in clause (119) of section 2 of the West Bengal Goods and Services Tax Act, 2017, supplied to th....

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....inal works pertaining to the "Beneficiary led individual house construction/enhancement" under the Housing for All (Urban) Mission/Pradhan Mantri AwasYojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased.     (v) Composite supply of works contract as defined in clause (119) of section 2 of the West Bengal Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- 6 - (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost hou....

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....fer to Explanation no. (iv)] or   6 -"; (iii) against serial number 9 in column (1), for item (iii) in column (3) and the entries relating thereto in column (3), column (4) and column (5), the following entries in column (3), column (4) and column (5), shall respectively be substituted, namely:- (3) (4) (5) "(iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the....

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....ces used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or   6 Provided that the goods transport agency opting to pay State tax @ 6% under this entry shall, thenceforth, be liable to pay State tax @ 6% on all the services of GTA supplied by it."; (vi) against serial number 26 in column (1),- (a) in column (3), in item (i),- (A) for sub-item (b), the following sub-item shall be substituted, namely:- "(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);"; (B) the Explanation shall be omitted; (b) for item (ii) in column (3) and the entries relating thereto in column (3), column (4) and col....