Seeks to amend notification No 1135-F.T. dated 28.06.2017so as to notify GST rates of various services as recommended by the GST Council in its 31st meeting held on 22.12.2018
1900-F.T. – 27/2018-State Tax (Rate) Dated:- 31-12-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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,
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pplying the service has not been taken [Please refer to clause (iv) of paragraph 4 relating to Explanation]";
(B) in column (3), in item (vii), after the brackets and figures "(iv),", the brackets and figures "(iva)," shall be inserted;
(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"
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–
(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,
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xhibition of cinematograph films," shall be omitted;
(D) in column (3), in item (vi), after the brackets and figures "(ii),", the brackets and figures "(iia)," shall be inserted;
(ii) after serial number 37 in column (1) and the entries relating thereto in column (2), (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 Gaz
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