In exercise of the power conferred by sub-section (3) of section 5 read with clause (91) of section 2 of the West Bengal Goods and Services Tax Act, 2017 and the rules made thereunder, the Commissioner makes the following further amendments in the Order No. 24/WBGST/PRO/17-18 dated 14.12.2017:-
Amendments
In the said order, in the Table,-
(i) for serial number 11 in column (1), and the entries relating thereto in corresponding column (2), column (3) and column (4), the following shall be substituted, namely:-
(ii) for serial numbers 15 in column (1), and the entries relating thereto in corresponding column (2), column (3) and column (4), the following shall be substituted, namely:-
(iii) for serial numbers 30 and 31 in column (1), and the entries relating thereto in corresponding column (2), column (3) and column (4), the following shall be substituted, namely:-
2. This order shall be deemed to have come into force with effect from the 29th December, 2023.
Sd/-
(KHALID AIZAZ ANWAR, IAS)
Commissioner, State tax,
West Bengal