GST – States – Order No. 39/2017-State Tax(Rate) – Dated:- 18-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1851-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 39/2017-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. XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the State tax rate of 2.5 per cent. on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condit
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entral Government or the State Government, within a period of five months from the date of supply of such goods or within such further period as the Commissioner of State tax or jurisdictional commissioner of Central tax, as the case may be, may allow in this regard. Explanation.- (1) In this notification, "tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule sh
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