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

Consumption Tax

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

Sales Tax, VAT

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

Entry Tax

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

Sales Tax

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

TCS

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

TCS

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

Luxury Tax

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.

West Bengal Entertainment-cum-Amusement Tax Act, 1982

Luxury Tax

An Act to provide for the levy and collection of Luxury-cum-entertainment and amusement tax in West Bengal for raising additional resources for the benefit of the State.

Deposit of State Govt. Tax through Government Receipt Portal

GRIPS

Electronic Deposit of State Government revenue collected by the Directorate of Commercial Taxes and the Directorate of Excise has already been made mandatory through GRIPS.

West Bengal Luxury Tax Act, 1994

Luxury Tax

An Act to provide for the imposition of tax on luxuries and for matters connected therewith or incidental thereto published vide No. 637-L dated 04.04.1994.

West Bengal Sales Tax Act, 1994

Sales Tax

An Act to consolidate and amend the laws relating to the levy of tax on sale or purchase of goods in West Bengal.

West Bengal Finance Act, 2014 – Date of Effect

Finance Act

(a) the 1st day of April, 2014, as the date on which section 1 of the said Act shall be deemed to have come into force; (b) the 1st day of June, 2014, as the date on which section 2 of the said Act shall come into force;

West Bengal Value Added Tax Rules, 2005

VAT

Enrolment of transporter, carrier or transporting agent, amendment and cancellation of certificate of enrolment and penalty for failure to apply for enrolment.

West Bengal Value Added Tax Act, 2003

VAT

An Act to levy tax on sale of goods in West Bengal on the basis of value added to such goods at each stage of sale of such goods and on purchases of certain goods in West Bengal in specified circumstances and to provide for matters connected therewith or incidental thereto.

West Bengal Taxation Laws (Second Amendment) and Repealing Act, 1998

Luxury Tax, Sales Tax

An Act to amend the West Bengal Primary Education Act, 1973, Rural Employment and Production Act, 1976, Entertainment-cum-Amusement Tax Act, 1982 and Sales Tax Act, 1994, and to repeal Urban Land Taxation Act, 1976 and Multi-storeyed Building Tax Act, 1979.