Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in the notification of the Finance Department, Government of West Bengal bearing number 1125-F.T., dated 28.06.2017 issued by the Governor, on the recommendations of the Council, in exercise of the powers under sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017, no State tax shall be levied or collected in respect of supply of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the Ist day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive). (2) No refund shall be made of all such tax which has been collected, but which would not have been so collected. had sub-section (1) been in force at all material times.