The West Bengal Goods And Services Tax (Amendment) Act, 2024

(1) This Act may be called the West Bengal Goods and Services Tax (Amendment) Act, 2024. (2) Save as otherwise provided, this section shall come into force with immediate effect, and the other provisions of this Act shall come into force on such date, with prospective or retrospective effect as required, as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act 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.

1. (1) in section 2, for clause (61), the following clause shall be substituted, namely:- '(61) "Input ServiceDistributor" means an office ofthe supplierofgoods orservices orboth which receives taxinvoices towards thereceipt ofinput

services, including invoices in respect of services liable to

tax under sub-section (3) or sub-section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices in the manner provided in section 20;';

1. (2) in section 9, in sub-section (1), after the words "alcoholic liquor for human consumption", the words "and un-denatured extra neutral alcohol or rectified spirit used for manufacture of alcoholic liquor, for human consumption" shall be inserted;
2. (3) in section 10, in sub-section (5), after the words and figures "section 73 or section 74", the words, figures and letter "or section 74A" shall be inserted;
3. (4) after section 11, the following section shall be inserted, namely:- [PART III "Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice. 1 lA. Notwithstanding anything contained in this Act, if the Government is satisfied that-
   • (a) a practice was, or is, generally prevalent regarding levy ofState tax (including non-levy thereof) on any supply of goods or services or both; and
   • (b) such supplies were, or are, liable to,-
     • (i) State tax, in cases where according to the said practice, State tax was not, or is not being, levied, or
     • (ii) ahigheramount ofState tax than what was, oris being, levied, in accordance with the said practice, the Government may, on the recommendation of the Council,by notification in the Official Gazette, direct that the whole ofthe State tax payable on such supplies, or, as the case may be, the State taxin excess ofthat payable on such supplies, but forthe said practice, shall not be required to be paid in respect of the supplies on which the State tax was not, or is not being levied, or was, or is being, short-levied,in accordance with the said practice.";
4. (5) in section 13, in sub-section (3),-
   • (i) in clause (b), forthe words "by the supplier:", the words "by the supplier, in cases where invoice is required to be issued by the supplier; or" shall be substituted;

3. In Schedule III to the West Bengal Goods and Services Tax Act, 2017, after paragraph 8 and before Explanation I, the following paragraphs shall be inserted, namely:, "9. Activity of apportionment of co-insurance premium by the lead insurer to the co-insurer for the insurance services jointly supplied by the lead insurer and the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amount of premium paid by the insured.

would not have been so paid, or not reversed, had sub-section (6) of section 2 of this Act been in force at all material times. [PART III West Ben. Act XXVIII of 2017. 1 By order of the Governor, PRADIP KUMAR PANJA, Pr. Secy. to the Govt. of West Bengal, Law Department. Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd.(Govemment of West Bengal Enterprise), Kolkata 700 056.

4. No refund of tax paid or input tax credit reversed 4. No refund shall be made of all the tax paid or the input tax credit reversed, which would not have been so paid, or not reversed, had sub-section (6) of section 2 of this Act been in force at all material times.