Seeks to amend Notification No. 1136-F.T. dated 28/06/2017 [12/2017(R)]

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....te) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department Notification No. 1136-F.T. dated the....

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....State Government, Union territory or local authority, in the form of grants. Nil Nil"; (c) after serial number 21 column (1), and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered pe....

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.... and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil"; (d) after serial number 23 column (1), and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "23A Heading 9967 Service by way....

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....2, for clause (zf), the following shall be substituted, namely: - "(zf) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality u....