Short title and commencement.

1. (1) This Act may be called the West Bengal Goods and Services Tax (Second Amendment) Act, 2023.

2 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 11, 2024 [PART III

The West Bengal Goods and Services Tax (Second Amendment) Act, 2023.

(Section 2.)

1. (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. Amendment of West Ben.