Seeks to reduce GST rate on Food preparations for free distribution to economically weaker sections of the society (Pushtahaar)
1851-F.T.- 39/2017-State Tax(Rate) Dated:- 18-10-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
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
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the Deputy Secretary to Government of West Bengal to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central 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, 19
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