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Seeks to amend notification No. 1136-F.T., dated 28th June, 2017 regarding Nil rated services relating to renting of residential accommodation.
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.... Notification No. 15/2022-Central Tax (Rate)] In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) and (3) of section 11, sub-section (5) of section 15 and section 148 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 recommendati....