GST – States – 1900-F.T. – 27/2018-State Tax (Rate) – Dated:- 31-12-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1900-F.T. Howrah, the 31st day of December, 2018. No. 27/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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.1135-F.T. [11/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I:- Amendments In the said notification,- (i) in the Table, – (a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word "(xi) above", t
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ted; (d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) "(vi) Service of third party insurance of "goods carriage" 6 – (vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above. 9 -"; (e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) "(viia) Leasing or renting of goods Same rate of central tax as applicable on supply of like goods involving transfer of title in goods – (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above 9 -"; (f) against serial number 21, in column (3), in item (ii), after the brackets, figures and word "(i) above", the words and number "and serial number 38 belo
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(3), (4) and (5) the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) "38. 9954 or 9983 or 9987 Service by way of construction or engineering or installation or other technical services, provided in relation to setting up of following, – (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants / devices (f) Ocean waves/tidal waves energy devices/plants Explanation:-This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. 1125-F.T. [1/2017-Central Tax (Rate)], published in the Kolkata Gazette, Extraordinary, Part I, dated 28th June, 2017. 9 -"; (j) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: – "(xi) "specified organisation" shall mean, – (a) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaki
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