The Finance Department, Govt. of West Bengal on March 03, 2025, issued an amendment in the older notification no. 1137-F.T., dated June 28, 2017, related to categories of services on which tax will be payable under the reverse charge mechanism.
The following has been stated namely: -
• Against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.
• Against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than a person who has opted to pay tax under composition levy” shall be inserted.
• This shall come into effect from January 16, 2025
[Notification No. - 347-F.T.]
