Seeks to amend notification No 1126-F.T.dated 28.06.2017, which exempts certain goods from GST under section 11 of the WBGST Act, 2017
2020-F.T.- 42/2017-State Tax (Rate) Dated:- 14-11-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION No. 2020-F.T.
Dated, Howrah, the 14th day of November, 2017
No. 42/2017-State Tax (Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of 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 further amendments in this Department Notification No. 1126-F.T. dated the 28th June, 2017 [No.2/2017-State Tax (Rate)]:-
Amendments
In the said notification, –
(1) in the Schedule,
(i) for serial Nos. 8 and 9 in column 1, and the entries relating thereto in columns (2) and (3), the following shall be substituted, namely:
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nit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]" ;
(iv) serial Nos. 23 and 24 in column 1, and the entries thereof shall be omitted;
(v) after serial No. 30 in column 1, and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: –
"30A
0504
All goods, fresh or chilled
30B
0504
All goods [other than fresh or chilled] other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand nam
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following serial numbers and the entries shall be inserted, namely: –
"46A
0714
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
46B
08
Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name
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(xiii) in serial. No. 94 in column (1), for the entry in column 3, the entry "Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar" shall be substituted;
(xiv) in serial No. 103 in column (1), for the entry in column (3), the entry "Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anticaking or free flowing agents; sea water", shall be substituted;
(xv) after serial No. 103 in column (1), and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: –
"103A
26
Uranium Ore Concentrate";
(xvi) after serial No. 136 in column 1, and the entries relating thereto in columns (2) and (3), the following serial number and the entries shall be inserted, namely: –
"136A
7113
Bangles of lac/ shellac";
(2) in the Explanation, in clause (ii), for sub-clause (b), the following
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