GST – States – 1713-F.T.-27/2017-State Tax (Rate) – Dated:- 22-9-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1713-F.T. Dated, Howrah, the 22nd day of September, 2017 No. 27/2017-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 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 amendments in this Department Notification No. 1125-F.T. dated 28th day of June, 2017 [No. 1/2017-State Tax (Rate)] (hereinafter referred to as the said notification):- Amendments In the said notification,- (A) in Schedule I-2.5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59 in column (1), in column (3), for the words put up in unit container and bearing a registered brand name , the words, brackets and letters put up in unit container and,- (a) bearing a registered br
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feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vi) in serial number 106 in column (1), in column (3), the brackets and words, [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vii) in serial number 107 in column (1), in column (3), for the words, other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake , the words other than cotton seed oil cake , shall be substituted; (viii) in serial number 185 in column (1), for the entry in column (3), the entry Agarbatti, lobhan, dhoopbatti, dhoop, sambhra
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er piece ; (xiv) after serial number 259 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 259A 9601 Worked corals other than articles of coral ; (xv) for serial number 260 in column (1), and the entries relating thereto, the following shall be substituted, namely:- 260 9603 [other than 9603 10 00] Broomsticks[other than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after serial number 263 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any chapter Rosaries, prayer beads or Hawan samagri ; (B) in Schedule II-6%,- (i) in serial number 15 in column (1), in column (3), the word walnuts, , shall be omitted; (ii) in serial number 17 in column (1), in column (3), for the words and figure dried fruits of Chapter 8 , the words, figure and brackets, dried fruits of Chapter 8 [other than tam
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of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE] , shall be substituted; (vi) in serial number 73 in column (1), in column (3), for the word agarbattis , the words, agarbattis, lobhan, dhoopbatti,dhoop, sambhrani , shall be substituted; (vii) after serial number 85 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 85A 4016 Rubber bands ; (viii) after serial number 92 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 92A 44, 68, Idols of wood, stone [including marble] and metals 83 [other than those made of precious metals] ; (ix) after serial number 99 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 99A 4419 Tableware and Kitchenware of wood ; (x) in serial number 128 in column (1), in column (3), for the words similar
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thereto, the following serial number and the entries shall be inserted, namely:- 176A 6802 Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone ; (xvi) after serial number 177 in column (1), and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- 177A 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic 177B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china 177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles ; (xvii) after serial number 189 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, name
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btained by moulding) ; (C) in Schedule III-9%,- (i) in serial number 23 in column (1), in column (3), for the words and bracket Diabetic foods;[other than Namkeens , the words and bracket, Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens , shall be substituted; (ii) in serial number 111 in column (1), in column (3), for the words Plastic Tarpaulin , the words, Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats , shall be substituted; (iii) after serial number 123 in column (1), and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 123A 4016 Rice rubber rolls for paddy de-husking machine ; (iv) serial number 140 in column (1), and the entries thereof shall be omitted; (v) in serial number 157 in column (1), in column (3), for the words Braille paper , the words Braille paper, kites, Paper mache articles shall be substituted; (vi) in serial number 172 in column (1), in co
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ng thereto, the following serial number and the entries shall be inserted, namely:- 449A 9613 Kitchen gas lighters ; (D) in Schedule-IV-14%,- (i) in serial number 9 in column (1), in column (3), the words , Custard powder shall be omitted; (ii) in serial number 45 in column (1), in column (3), for the words, plastic tarpaulins , the words plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats , shall be substituted; (iii) in serial number 49 in column (1), in column (3), for the words, other than erasers , the words, other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine , shall be substituted; (iv) in serial number 70 in column (1), in column (3), for the words, of Other calcareous stone , the words and brackets, of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; oth
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her than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (F) in Schedule-VI-0.125%,- in serial number 1 in column (1), for the entry in column (3), the entry, Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (G) in the Explanation, for clause (ii), the following shall be substituted, namely: – (ii)(a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person. (b) The phrase registered brand name means,- (A) a brand registered as on the 15th May 2017 under the T
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