Seeks to amend notification No 1125-F.T. dated 28/06/2017, which prescribes GST rates of goods.
134-F.T.-06/2018-State Tax (Rate) Dated:- 25-1-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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
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, shall be substituted;
(vii) in serial No. 219A, for the entry in column (3), the entry "Corduroy fabrics, velvet fabrics", shall be substituted;
(viii) in serial No. 224A, 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 inserte
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cides
12 Cymbopogan
(vii) after serial No. 80 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"80A
3826
Bio-diesel";
(viii) for serial No. 99A and the entries 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. 19
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59, for the entry in column (3), the entry "Preparations for use on the hair [except Mehendi paste in Cones], shall be substituted;
(vi) in serial No. 87, in column (3), after the words, "and similar products", the words, figure and 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 there
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sively run on Biofuels]" shall be substituted;
(ii) after serial No. 228, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
"229
Any Chapter
Actionable claim in the form of chance to win in betting, gambling, 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 tr
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