GST – States – 380-F.T. – 14/2019-State Tax – Dated:- 7-3-2019 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 380-F.T. Howrah, the 7th day of March, 2019 No. 14/2019-State Tax In exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), and in supersession of the notification no 1142-F.T., dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I, except as things done or omitted to be done before such supersession, the Governor, on the recommendations of the Council, is pleased hereby to specify that an eligible registered person, whose agg
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m, sub-heading, heading or Chapter Description (1) (2) (3) 1. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2. 2106 90 20 Pan masala 3. 24 All goods, i.e. Tobacco and manufactured tobacco substitutes Explanation. – (i) In this Table, "tariff item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff item, subheading,heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to
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