The Finance Department, West Bengal on November 22, 2024, issued the notification regarding the amendment to notification no. 1070-F.T. dated June 21, 2017 regarding “the total tax on which is liable to be paid on reverse charge basis for the persons who are only engaged in making supplies of taxable goods or services or both”
The following has been stated namely: -
• In the said notification, after the opening paragraph, the following proviso shall be inserted namely: —
“Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).”
This shall come into force with effect from October 10, 2024.
[Notification No. WB(Part-I)/2024/SAR-634]
