Seeks to amend notification No. 1136-F.T dated 28.06.2017 so as to notify exempt some services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.
1030-F.T. Dated:- 27-7-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
\nFINANCE DEPARTMENT
\nREVENUE
\nNOTIFICATION No. 1030-F.T.
\nHowrah, the 27th day of July, 2018.
\nNo. 14\/2018-State Tax (Rate)
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 ( West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No.1136-F.T. [12\/2017- State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I, namely: –
\nIn the said notification, –
\n(i) in the Table, –\n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and entries shall be inserted, namely: – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 6A, in the entry in column (3), after figures “36”, the word and figures “or 40” shall be inserted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ss than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Seeks to amend notification No. 1136-F.T dated 28.06.2017 so as to notify exempt some services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.1030-F.T. Dated:- 27-7-2018 West Bengal SGSTGST – StatesWest Bengal SGSTWest Bengal SGSTGOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1030-F.T. Howrah, the 27th day of … Continue reading “Seeks to amend notification No. 1136-F.T dated 28.06.2017 so as to notify exempt some services as recommended by Goods and Services Tax Council in its 28th meeting held on 21.07.2018.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13016","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13016","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13016"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13016\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“10A
\nHeading 9954
\nServices supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
\nNil
\nNil”;
\n(e) against serial number 14, in the entry in column (3), for the words “declared tariff”, the words “value of supply” shall be substituted;
\n(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
\n(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
\n(h) after serial number 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“24A
\nHeading 9967 or Heading 9985
\nServices by way of warehousing of minor forest produce.\n<\/p>\n
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\n(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“47A
\nHeading 9983 or Heading 9991
\nServices by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
\nNil
\nNil”;
\n(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“55A
\nHeading 9986
\nServices by way of artificial insemination of livestock (other than horses).
\nNil
\nNil”;
\n(n) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“65B
\nHeading 9991 or any other Heading
\nServices supplied by a State Government to Excess <\/p>\n
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\n(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –
\n(1)
\n(2)
\n(3)
\n(4)
\n(5)
\n“77A
\nHeading 9995
\nServices provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
\n(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
\n(ii) promotion of trade, commerce, industry, agriculture, art, science, literature, culture, sports, education, social welfare, charitable activities and pro<\/p>\n
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