Seeks to amend Notification No 1139-F.T. dated 28.06.2017 relating to restriction of refund u/s 54(3) for services of construction of a complex, building intended for sale.

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Full Text of the Document

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....mber, 2023 [Corresponding Central Notification No. 15/2023-Central Tax (Rate)] In exercise of the powers conferred by sub-section (3) of section 54 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 recommendations of the Council, is pleased hereby to make the following ....