The West Bengal Goods and Services Tax Act, 2017.
(Chapter I.—Preliminary.—Sections 1, 2.)
West Bengal Act XXVIII of 2017
THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017.
[Passed by the West Bengal Legislature.]
[Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 10th August, 2017.]
An Act to make a provision for levy and collection of tax on intra- State supply of goods or services or both by the State of West Bengal and the matters connected therewith or incidental thereto.
WHEREAS it is expedient to make a provision for levy and collection of tax on intra- State supply of goods or services or both by the State of West Bengal and the matters connected therewith or incidental thereto;
It is hereby enacted in the Sixty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows:—
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.
1. (1) This Act may be called the West Bengal Goods and Services Tax Act, 2017.
(2) It extends to the whole of the State of West Bengal.
(3) The provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 of this Act, shall be deemed to have come into force with effect from the 22nd day of June, 2017 and provisions of sections 6 to 9, 11 to 21, 31 to 41, 42 [except the proviso to sub-section (9) of section 42], 43 [except the proviso to subsection (9) of section 43], 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174, shall be deemed to have come into force with effect from the 1st day of July, 2017 and remaining provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act (except sections mentioned herein above) and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
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