In exercise of the power conferred by sub-section (1) of section 68 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), read with rule 138 of the West Bengal Goods and Services Tax Rules, 2017, the Governor is pleased hereby to make the following amendments in this Department Notification No. 1156-F.T. dated 30th day of June, 2017 (hereinafter referred to as the said notification):-

Amendments

In the said notification, under item (iv), after sub-item (g), the following sub-items and entries relating thereto shall be added:-

"(h) bed sheets, pillow covers, bed-spreads, bed-covers, towels, napkins, table cloth, handkerchief and blankets, manufactured or made in India;

(i) elastic fabric tape manufactured or made in India;

(j) fishnet and fishnet fabrics, manufactured or made in India;

(k) products like pit loom, frame loom, paddle driven semi-automatic loom, warping drum and bobbin, used in production of khaddar or khadi as defined in the West Bengal Khadi and Village Industries Board Act, 1959 (West Ben. Act XIV of 1959);

(l) textile fabrics made wholly or partly of cotton, rayon, flax, silk, artificial silk or wool, manufactured or made in India;

(m) cotton textile fabrics, coated, covered, impregnated or laminated with plastics, mosquito nets commonly known as mashari and mosquito net fabrics, when all such fabrics are manufactured or made in India;

(n) hosiery yarn."

2. This notification shall be deemed to have come into force from 2nd day of August, 2017.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY,

Joint Secretary to the Government of West Bengal.