Seeks to amend Notification No. 1125-F.T.. dated 28-06-2017 to give effect to the recommendations of the GST Council in it’s 28th meeting held on 21.07.2018 – GST – States – 1034-F.T. – Dated:- 27-7-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No.1034-F.T. Howrah, the 27th day of July, 2018. No. 18/2018-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, and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to make the following further amendments in this Department notification No.1125-F.T. [1/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I, namely: – In the said notification, – (A) in Schedule I-2.5%, (i) after serial No. 102 and the entries relating thereto, the following serial number and
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n column (3), the entry all goods shall be substituted; (vii) in serial No. 225, in column (3), for the figure "500" the figure "1000" shall be substituted; (viii) in serial No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely: (2) (3) "61 or 6501 Article of apparel and clothing accessories or cap/topi, knitted or crocheted, of sale value not exceeding ₹ 1000 per piece"; (ix) in S. No. 264, for the entry in column (3), the entry Biomass briquettes or solid bio fuel pellets , shall be substituted; (B) in Schedule II-6%, – (i) Serial No. 57B and the entries relating thereto shall be omitted; (ii) after serial No. 96 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: – "96A 4409 Bamboo flooring"; (iii) in serial No. 146, in the entry in column (3), the words "except the items covered in 219 in Schedule II", shall be inserted in the end;
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i) in serial No. 25, in column (3), after the words, "of any strength", the words, and brackets "[other than ethyl alcoholsupplied to Oil Marketing Companies for blending with motor spirit (petrol)]" shall be inserted; (ii) after serial No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 52A 3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter 52B 3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium 52C 3210 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather ; (iii) after S. No. 54A and the entries relating thereto, the following serial num
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oning machines of heading 8415 ; (viii) in serial No. 321, for the entry in column (3), the entry "Calendering or other rolling machines, other than for metals or glass, and cylinders therefor [other than Hand operated rubber roller]" shall be substituted; (ix) after serial No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 341A 8450 Household or laundry-type washing machines, including machines which both wash and dry ; (x) after S. No. 376A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 376AA 8507 60 00 Lithium-ion Batteries 376AB 8508 Vacuum cleaners 376AC 8509 Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a grinder] 376AD 8510 Shavers, hair clippers and hair-removing appliances, with self-contained electric motor ; (xi) after S. No.
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goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) ; (xiv) after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 402A 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles ; (xv) after S. No. 403 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 403A 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles] ; (x
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