The Kolkata Gazette
Extraordinary
Published by Authority
THURSDAY, JUNE 15, 2017
PART IIIA—Ordinances promulgated by the Governor of West Bengal under the Constitution of India.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
West Bengal Ordinance No. II of 2017
THE WEST BENGAL GOODS AND SERVICES TAX
ORDINANCE, 2017.
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;
AND WHEREAS the Legislative Assembly of the State of West Bengal is not in session and the Governor is satisfied that circumstances exist which render it necessary for him to take immediate action;
The Governor is pleased, in exercise of the power conferred by clause (1) of article 213 of the Constitution of India, to make and promulgate the following Ordinance:—
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.
(1) This Ordinance may be called the West Bengal Goods and Services Tax Ordinance, 2017.
(2) It extends to the whole of the West Bengal.
(3) It 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 Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision.
