Seeks to amend notification No. 1135-F.T. dated 28.06.2017 to clarify rate of tax on works contract service related to Govt. related welfare Housing Schemes; manner and time period for exercising option to pay taxes on forward charge or reverting to RCM for the provider of GTA services, etc.

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....t Bengal SGST<br>GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1480-F.T. Dated, Howrah, the 24th day of August, 2023 [Corresponding Central Notification No. 06/2023-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....

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....to their omission vide notification No. 1393-F.T. dated the 23rd day of August, 2022."; (ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5), in condition (2), - (a) for the words, figures and letters "on or before the 15th March of the preceding Financial Year", the words, figures and letters "on or after the 1st January of....

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.... (i) in para 2, for the words "end of the financial year for which it is exercised", the words and figures "the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date" shall be substituted; (ii) in note to the annexure, for the words, figures and letters "The last date for exercising the above o....

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.... to pay GST on the services of GTA in relation to transportation of goods supplied by us during, the financial year...............under forward charge by filing Annexure V on ....................; 2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........; 3. I understand that this option once exercised shall not be allowed to be changed wit....