Seeks to insert explanation in an entry in notification No. 1136-F.T. dated 28.06.2017 by exercising powers conferred under section 11(3) of WBGST Act, 2017

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....18-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of this Department No.1136-F.T. [12/2017- ....