Seeks to further amend Notification No 1141- F.T. dated 28.06.2017 and inter alia bring the services of local delivery except where the person supplying local delivery services through electronic commerce operator is liable for registration under sub section (1) of section 22 of the West Bengal Goods and Services Tax Act, 2017 under the provisions of Section 9(5) of the WBGST Act, 2017.

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....tion No. 1638-F.T. Dated:- 19-9-2025 West Bengal SGST<br>GST - States<br>West Bengal SGST<br>West Bengal SGST<br>GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1638-F.T. Dated, Howrah, the 19th day of September, 2025 [Corresponding Central Notification No. 17/2025-Central Tax (Rate)] In exercise of the powers conferred by sub-section (5) of section 9 of ....