Seeks to amend notification No 1125-F.T. dated 28.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting held on 22.12.2018.
1897-F.T. – 24/2018-State Tax (Rate) Dated:- 1-1-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1897-F.T.
Howrah, the 1st day of January, 2019.
Notification No. 24/2018-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 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:-
Amendments
In the said notification, –
(A) in the opening paragraph,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
per pair" shall be substituted;
(vi) for serial No. 225A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: –
"225A
6602 00 00
Walking-Sticks including seat sticks
225B
6815
Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks";
(vii) against serial No. 234, in the entry in column (3), the following Explanation shall be inserted in the end, namely,
"Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at serial No. 38 of the Table mentioned in notification No. 1135-F.T. [11/2017-State Tax (Rate)], dated 28th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies. The remaining thirty per cent. of the gross con
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
al No. 171A shall be re-numbered as serial No. 171AA, and before serial No. 171AA so re-numbered, the following serial number and entries shall be inserted, namely:-
"171A
63053200
Flexible intermediate bulk containers";
(iv) against serial No. 173, in the entry in column (3), the words "walking-sticks, seat-sticks," shall be omitted;
(v) Serial No. 177 and the entries relating thereto, shall be omitted;
(D) in Schedule III – 9%,
(i) Serial No. 121A shall be re-numbered as serial No. 121B, and before serial No. 121B so re-numbered, the following serial number and entries shall be inserted, namely:-
"121A
4012
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre
treads and tyre flaps, of rubber";
(ii) Serial Nos. 142, 143, 144 and the entries relating thereto, shall be omitted;
(iii) against serial No. 369A, for the entry in column (3), the entry "Transmission shafts (including cam shafts and crank shafts)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es", the figures and word "32 inches" shall be substituted;
(viii) Serial No. 440A shall be re-numbered as serial No. 440B, and before serial No. 440B so re-numbered, the following serial number and entries shall be inserted, namely:
"440A
9504
Video game consoles and machines, articles of funfair, table or parlour games,
including pintables, billiards, special tables for casino games and automatic
bowling alley equipment [other than playing cards, ganjifa card, chess board,
carom board and other board games of 9504 90 90 like ludo etc.]";
(E) in Schedule IV – 14%,
(i) Serial No. 47 and the entries relating thereto, shall be omitted;
(ii) Serial No. 135 and the entries relating thereto, shall be omitted;
(iii) against serial No. 139, in the entry in column (3), after the words "other than Lithium-ion battery", the words "and other lithium ion accumulators including lithium ion power banks" shall be inserted;
(iv) Seri
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =