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Government of West Bengal has issued West Bengal Goods and Services Tax (Third Amendment) Rules, 2023, effective from 20th September 2023. By virtue of the amendment, In the West Bengal Goods and Services Tax Rules, 2017: (a) Rule 122 shall be omitted. (b) Rules 124 and 125 shall be omitted. (c) Rule 134 shall be omitted. (d) Rule 137 shall be omitted. (e) After rule 137, in the Explanation, for clause (a), the following clause shall be substituted:
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