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S2. SCHEDULE II . ACTIVITIES OR TRANSACTIONS TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES

152. Bar on disclosure of information.

151. Power to call for information

130. Confiscation of goods or conveyances and levy of penalty.

129. Detention, seizure and release of goods and conveyances in transit.

107. Appeals to Appellate Authority.

83. Provisional attachment to protect revenue in certain cases.

75. General provisions relating to determination of tax.

74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.

16. Eligibility and conditions for taking input tax credit.

7. Scope of supply.

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NOTIFICATION No. 573-L., West Bengal Act IX of 2021, Dated ,26th July, 2021.-

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TRADE CIRCULAR No. 10/2023 DATED 11th September 2023

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THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 37-F.T., dated 10th day of January, 2022.-

In exercise of the powers conferred by sub-section (2) of section 1 of the Finance Act, 2021 (West Ben. Act IX of 2021), the Governor is pleased hereby to appoint the 1st day of January, 2022, as the date on which the provisions of sub-section (2) and sub-sections (6) to (13) of section 3 of the said Act shall be deemed to have come into force.

By Order of the Governor,

MALAY GHOSH, IAS

Additional Secretary to the Government of West Bengal.