Section 174 West Bengal GST Ordinance 2017 [ Section 174 West Bengal GST Ordinance 2017 explains Savings and is covered in Chapter XXI : Miscellaneous ] Savings 174 . (1) The repeal of the said Acts and the amendment of the Acts specified in section 173 (hereafter referred to as “such amendment” or “amended Act”, as the case may be)… Read More »
Section 173 West Bengal GST Ordinance 2017 [ Section 173 West Bengal GST Ordinance 2017 explains Repeal and is covered in Chapter XXI : Miscellaneous ] Repeal 173. Save as otherwise provided in this Ordinance, on and from the date of commencement of this Ordinance,— (i) the Bengal Amusements Tax Act, 1922 (Ben. Act V of1922.); (ii) the West Bengal… Read More »
Section 172 West Bengal GST Ordinance 2017 [ Section 172 West Bengal GST Ordinance 2017 explains Removal of difficulties and is covered in Chapter XXI : Miscellaneous ] Removal of difficulties 172. (1) If any difficulty arises in giving effect to any provisions of this Ordinance, the Government may, on the recommendations of the Council, by a general or a… Read More »
Section 171 West Bengal GST Ordinance 2017 [ Section 171 West Bengal GST Ordinance 2017 explains Anti-profiteering Measure and is covered in Chapter XXI : Miscellaneous ] Anti-profiteering Measure 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way… Read More »
Section 170 West Bengal GST Ordinance 2017 [ Section 170 West Bengal GST Ordinance 2017 explains Rounding off of tax etc and is covered in Chapter XXI : Miscellaneous ] Rounding off of tax etc 170. The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the… Read More »
Section 169 West Bengal GST Ordinance 2017 [ Section 169 West Bengal GST Ordinance 2017 explains Service of notice in certain circumstances and is covered in Chapter XXI : Miscellaneous ] Service of notice in certain circumstances 169. (1) Any decision, order, summons, notice or other communication under this Ordinance or the rules made thereunder shall be served by any… Read More »
Section 168 West Bengal GST Ordinance 2017 [ Section 168 West Bengal GST Ordinance 2017 explains Power to issue instructions or directions and is covered in Chapter XXI : Miscellaneous ] Power to issue instructions or directions 168. The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of… Read More »
Section 167 West Bengal GST Ordinance 2017 [ Section 167 West Bengal GST Ordinance 2017 explains Delegation of powers and is covered in Chapter XXI : Miscellaneous ] Delegation of powers 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable by any authority or officer… Read More »
Section 166 West Bengal GST Ordinance 2017 [ Section 166 West Bengal GST Ordinance 2017 explains Laying of rules, regulations and notifications and is covered in Chapter XXI : Miscellaneous ] Laying of rules, regulations and notifications 166. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Ordinance,… Read More »
Section 165 West Bengal GST Ordinance 2017 [ Section 165 West Bengal GST Ordinance 2017 explains Power to make regulations and is covered in Chapter XXI : Miscellaneous ] Power to make regulations 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Ordinance. Read… Read More »