Amendment status not verified — confirm the current text below against the official source.
Repeal and savings. SCHEDULE I: Activities to be treated as supply even if made without consideration. SCHEDULE II: Activities to be treated as supply of goods or supply of services. SCHEDULE III: Activities or transactions which shall be treated neither as a supply of goods nor a supply of services. 8 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 [PART III The West Bengal Goods and Services Tax Act, 2017. (Chapter I.—Preliminary.—Sections 1, 2.) West Bengal Act XXVIII of 2017 THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 10th August, 2017.] An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of West Bengal and the matters connected therewith or incidental thereto. WHEREAS it is expedient to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of West Bengal and the matters connected therewith or incidental thereto; It is hereby enacted in the Sixty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows:— op CHAPTER I PRELIMINARY