In exercise of the powers conferred by sub-section (2) of section 1 of the West Bengal Goods and Services Tax (Second Amendment) Act, 2023 (West Ben. Act XIV of 2023) (hereinafter referred to as the said Act), the Governor is pleased hereby-
(a) to notify that section 1 of the said Act has come into force with immediate effect upon notification of the said Act;
(b) to appoint the 1st day of October, 2023, as the date on which the provisions of sections 2, 3 and 4 of the said Act, shall be deemed to have come into force.
By order of the Governor,
MALAY GHOSH, IAS
OSD & Ex-Officio Secretary to the
Government of West Bengal