GST – States – 134-F.T.-06/2018-State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 134-F.T. Howrah, the 25th day of January, 2018. No. 06/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department notification No. 1125-F.T. [1/2017-State Tax (Rate)], dated the 28th June, 2017, namely:- In the said notification, – (A) in Schedule I-2.5%, (i) after serial No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "76A 13 Tamarind kernel powder"; (ii) after serial No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "78A 1404 or 3305 Mehendi paste in cones"; (iii)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
for the entry in column (2), the entry "6309 or 6310", shall be substituted; (ix) after serial No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads"; (B) in Schedule II-6%, – (i) after serial No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "32AA 1704 Sugar boiled confectionery"; (ii) after serial No. 46A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "46B 2201 Drinking water packed in 20 litres bottles"; (iii) in serial No. 56, for the entry in column (2), the entry "28 or 38", shall be substituted; (iv) after
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ntries relating thereto, the following serial numbers and the entries shall be inserted, namely: – "99A 4418 Bamboo wood building joinery" 99B 4419 Tableware and Kitchenware of wood"; (ix) serial No. 103 and the entries relating thereto shall be omitted; (x) serial No. 104 and the entries relating thereto shall be omitted; (xi) in serial No. 133, in column (3), after the words, "Absorbent cotton wool", the words and brackets,"[except cigarette filter rods]", shall be added; (xii) in serial No. 147, for the entry in column (3), the entry "Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806", shall be substituted; (xiii) after serial No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: – "195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers"; (C) in Schedule III-9%, – (i) in s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
brackets,"[other than bio-pesticides mentioned against S. No. 78A of schedule -II]" shall be added; (vii) serial No. 99, and the entries relating thereto, shall be omitted; (viii) in serial No. 137F, in column (3), after the words, "shingles and shakes", the words, "[other than bamboo wood building joinery]" shall be added; (ix) after serial No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "163A 56012200 Cigarette Filter rods"; (x) for serial No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel"; (xi) in serial No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray g
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mbling, or horse racing in race club" (E) in Schedule-V-1.5%, – (i) serial No. 2, and the entries relating thereto, shall be omitted; (ii) in serial No. 3, for the entry in column (3), the entry "Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]" shall be substituted; (iii) in serial No. 4, for the entry in column (3), the entry "Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]" shall be substituted; (iv) against serial No. 13, in column (3), the words and symbols, "[other than bangles of lac/shellac]" shall be omitted; (v) against serial No. 17, in column (3), for the entry, the entry "Imitation jewellery [other than ba
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =