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West Bengal Goods and Services Tax Act, 2017

section 49; (47) "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly ... permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs
State of West Bengal - Act Cites 0 - Cited by 288

New Town, Kolkata Development Authority Act, 2007

Industry exclusively engaged in software programming and software development; Explanation II. - For the purpose of this section, "Information Technology Enabled Services" means that sector ... providing various services through the use of Information Technology and includes call centers, claim processing, medical transcription, legal transcription, content development or computer animation, data
State of West Bengal - Act Cites 0 - Cited by 8
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