Amendment in Notification No. 1136-F.T. [12/2017- State Tax (Rate)], dated the 28th June, 2017

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....te Tax (Rate) 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. ....

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....rpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil";   (b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "27A Heading 9971 Services provided by a banking company to Basic Saving Bank Deposit (BSBD) accoun....

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....on, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961). Nil Nil"; (ii) in paragraph 2, after clause (za), the following clause shall be i....