West Bengal Goods and Services Tax (Third Amendment) Rules, 2021.

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....ection 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement. - (1) These rules may be called the West Bengal Goods and Services Tax (Third Amendment) Rul....