(Corresponding Central Notification No. 50/2020-Central Tax)
In exercise of the powers conferred by section 164 of the 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 rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2020.
(2) They shall be deemed to have come into force with effect from the 1st day of April, 2020.
2. In the West Bengal Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:-
"Table
By order of the Governor,
RAJSEKHAR BANDYOPADHYAY, IAS
Additional Secretary to the Government of West Bengal