In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):-

Amendments

In the said rules,-

(1) in CHAPTER VIII, in PART-I-

(a) in rule 34A, in sub-rule (4), in clause (c), in the proviso, in the TABLE,-

(i) for the entries in column (2) to column (6) against serial No. 19 in column (1), substitute the following entries in column (2) to column (6), respectively-

(ii) after serial No. 19, insert the following serial No. in column (1) and entries relating thereto in column (2) to column (6), respectively :

(iii) in rule 34AA, in sub-rule (4), in clause (c), in the proviso, in the TABLE, after serial No. 15, in column (1) and entries relating thereto in column (2) to column (6), insert the following serial No. in column (1) and the entries relating thereto in column (2) to column (6), respectively :-

(iii) in rule 34AB, in sub-rule (4), in clause (c), in the proviso in the TABLE, after serial No. 1, in column (1) and entries relating thereto in column (2) to column (6), insert the following serial No. in column (1) and the entries relating thereto in column (2) to column (6), respectively :-

2. This notification shall come into force with immediate effect.

By order of the Governor,

SAMIRAN PAL

Special Secretary to the Govt. of West Bengal.