Seeks to amend Notification No 1136-F.T. dated 28.06.2017 to exempt some services if provided to a Governmental Authority, and to remove exemptions on certain supplies of services by the Ministry of Railways (Indian Railways).

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....N No. 2151-F.T. Dated, Howrah, the 7th day of December, 2023 [Corresponding Central Notification No. 13/2023-Central Tax (Rate)] In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) 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 sati....

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....tem (a), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted; (3) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted; (4) against serial number 8, in c....