Seeks to amend notification No. 1135-F.T. dated 28.06.2017 regarding rates of taxable services of job work services, manufacturing services etc.

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....er, 2021 [Corresponding Central Notification No. 06/2021-Central Tax (Rate)] In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, subsection (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on bei....

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....mely:- (3) (4) (5) "(ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 9 -"; (c) against serial number 26, in column (3), - (A) after item (ic) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be inserted, namely:- (3) (4) (5) "(ica) Services by way of job wo....

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....nufacturing services; publishing, printing and reproduction services; material recovery services 9 -"; (e) against serial number 34, for items (iii) and (iiia) and the entries relating thereto in columns (3), (4) and (5), following items and entries shall be substituted, namely:- (3) (4) (5) "(iii) Services by way of admission to; (a) theme parks, water parks and any ....