West Bengal Goods and Services Tax (Removal of Difficulties) Order, 2019
Order No. 01/2019-State Tax Dated:- 13-2-2019 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
THE WEST BENGAL GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2019
No. 235-F.T.
Dated, Howrah, the 13th day of February, 2019
Order No. 01/2019-State Tax
WHEREAS, sub-section (1) of section 10 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter in this Order referred to as the said Act) provides that-
(i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of S
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tending deposits, loans or advances, in so far as the consideration is represented by way of interest or discount, is resulting in their ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of section 10;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the West Bengal Goods and Services Tax Act, 2017 and in supersession of the West Bengal Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 1803-F.T. [Order No. 01/2017-State Tax], dated the 13th October, 2017, published in the Kolkata Gazette, Extraordinary, except as respects things done or omitted to be done before such supersession
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