Seeks to further amend Notification No 1136- F.T. dated 28.06.2017 to insert an explanation to exclude services of local delivery provided by and through electronic commerce operators from the exempted category as a consequential amendment of 1135-F.T. dated 28.06.2017.

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....NMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1637-F.T. Dated, Howrah, the 19th day of September, 2025 [Corresponding Central Notification No. 16/2025-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 Servi....

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....ronic Commerce Operator."; (ii) after serial number 36B and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely:- (1) (2) (3) (4) (5) "36C Heading 9971 Services of life insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] ....

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....ses of (a) above, family shall include all individuals insured as family in the contract of insurance. Nil Nil 36E Heading 9971 Reinsurance of the insurance services specified in serial numbers 36C or 36D. Nil Nil"; (b) in paragraph 2, (i) for clause (ze), the following shall be substituted, namely: - "(ze)'goods transport agency' means any person wh....

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....olicyholder and the members of the group in accordance with the applicable laws; b. Non employer- employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/ activities other than insurance."; (iii) after clause (zg), the following clause shall be inserted, namely:- "(zga) 'health insuranc....