GST – States – 1342-F.T. – 48/2018-State Tax – Dated:- 13-9-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1342-F.T. Dated, Howrah, the 13th day of September, 2018 No. 48/2018-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (i) These rules may be called the West Bengal Goods and Services Tax (Ninth Amendment) Rules, 2018. (ii) They shall be deemed to have come into force with effect from the 10th day of September, 2018. 2. In the West Bengal Goods and Services Tax Rules, 2017, (i)
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