Amendment of rule 109A under the WBGST Rules, 2017

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....ax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following amendments to the West Bengal Goods and Services Tax Rules, 2017, namely:- Amendments In the said Rules, in rule 109A,- (i) in sub-rule (1), in clause (d), for the words and brackets "the Senior Joint Commissioner (Appeals) where such decision or order is passed by the Deputy Commission....