Seeks to further amend Notification No. 1344-F.T. dated 13.09.2018 so as to make provisions for deduction of tax at source by a registered recipient of metal scraps for supplies from a registered supplier.

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....ted, Howrah, the 22nd day of November, 2024 [Corresponding Central Notification No. 25/2024-Central Tax] In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is ple....