Government of West Bengal
Finance Department
Audit Branch (Group T)
“NABANNA”, 325, Sarat Chatterjee Road,
Howrah-711102
(1270801)
No: 1101-F(Y) Date: 24.03.2026
MEMORANDUM
Subject: Clarification regarding applicability of GST on the reimbursement of Telephone (Land Line / or Mobile connection and Internet connection) charges.
In terms of this Departments Memo no. 8871-F(Y) dated 31.10.2012 read with FD Memo no. 747-F(Y) dated 27.01.2009, no. 3385-F(Y) dated 28.04.2015 and no. 3708-F(Y) dated 14.07.2016, reimbursement of Telephone (Land Line/ or Mobile connection and Internet connection) charges was allowed to certain categories of Government officials of WB.
Now, it is hereby clarified that the amount reimbursable as allowed in the ibid memos is excluding tax or GST as applicable. GST at applicable rates may be reimbursed over and above the ceiling amount.
However, for pre-paid connection all eligible officers may submit telephone reimbursement claims in a proforma format (enclosed herewith) if original bills/ vouchers cannot be furnished.
Sd/- P.K. Mishra, IAS
Additional Chief Secretary to the
Govt. of West Bengal