In the West Bengal Goods and Services Tax Act, 2017,-

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;