Preamble

Registered No. WB/SC-247 No. WB(Part-III)/2024/SAR-01

Walken Gtgette

Extraordinary

Published by Authority

PAUSA 21] THURSDAY, JANUARY 11, 2024

[SAKA 1945

PART III—Acts of the West Bengal Legislature. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative NOTIFICATION

No. 52-L.-11th January, 2024.—The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:—

West Bengal Act XIV of 2023

THE WEST BENGAL GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2023.

[Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 11th January, 2024.]

An Act further to amend the West Bengal Goods and Services Tax Act, 2017.

WHEREAS it is expedient to amend the West Bengal Goods and Services Tax Act, 2017, for the purposes and in the manner hereinafter appearing;

West Ben. Act XXVIII of 2017.

It is hereby enacted in the Seventy-fourth Year of the Republic of India, by the Legislature of West Bengal, as follows:-