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Commercial Taxes

There are three units of Central Section, one each at Kolkata, Siliguri and Asansol. Main functions of the Central Section are: Cross verification of purchases and sales, Inspection, search & seizure, Investigation.


West Bengal State Tax on Consumption or Use of Goods Act, 2001

An Act to provide for the levy of tax on the entry of certain goods into the local areas of the State of West Bengal for consumption or use in such local areas.

West Bengal Taxation Laws (Amendment) Act, 2016

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An Act to amend the West Bengal Sales Tax Act, 1994, the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, and the West Bengal Value Added Tax Act, 2003.

Taxes on Entry of Goods into Calcutta Metropolitan Area, 1972

An Act to provide for the levy of taxes on entry of goods of certain kinds into the Calcutta Metropolitan Area for consumption, use or sale therein, and for matters connected therewith or incidental thereto.

West Bengal Sales Tax (Settlement of Dispute) Act, 1999

An Act to provide far expeditious enforcement of payment of arrear tax, penalty or interest in dispute under the sales tax laws in West Bengal by way of settlement of such dispute.

Collection of Tax at Source (TCS) is mandatory by DDO

All the DDOs at the level of procuring authorities under H&FW Department should get themselves enrolled for the purpose of collection of tax at source (TCS) in the web site of Commercial Tax Department.

Deduction of STDS and TCS during Payment to Contractor

Government Departments are required to recover STDS (sales tax deducted at source) and TCS (collection of tax at source) from the bills at the time of making payment to any dealer (contractor or supplier).

West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972

Imposition of taxes on entertainments and luxuries in hotels and restaurants. “Entertainment” means any exhibition, performance, amusement, game, sport, cabaret, dance or floor show provided in any hotel or restaurant.
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