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 Luxury Tax Act, 1994

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 Finance Act, 2014 – Date of Effect

(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

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

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.