In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the West Bengal Goods and Services Tax (Seventh Amendment) Rules, 2018.

(2) They shall be deemed to have come into force with effect from the 12th day of June, 2018.

2. In the West Bengal Goods and Services Tax Rules, 2017, -

(i) in rule 129, for the words "Directorate General of Safeguards", wherever they occur, the words "Directorate General of Anti-profiteering" shall be substituted;

(ii) in rule 130, in sub-rule (2), for the words "Directorate General of Safeguards", at both places where they occur, the words "Directorate General of Anti-profiteering" shall be substituted;

(iii) in rule 131, for the words "Directorate General of Safeguards", the words "Directorate General of Antiprofiteering" shall be substituted;

(iv) in rule 132, in sub-rule (1), for the words "Directorate General of Safeguards", the words "Directorate General of Anti-profiteering" shall be substituted;

(v) in rule 133, for the words "Directorate General of Safeguards", wherever they occur, the words "Directorate General of Anti-profiteering" shall be substituted.

By Order of the Governor,

RAJSEKHAR BANDYOPADHYAY

Additional Secretary to the Government of West Bengal