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
• West Bengal Taxation Laws (Amendment) Act, 2016
• Taxes on Entry of Goods into Calcutta Metropolitan Area, 1972
• West Bengal Sales Tax (Settlement of Dispute) Act, 1999
• Collection of Tax at Source (TCS) is mandatory by DDO
• Deduction of STDS and TCS during Payment to Contractor
• West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972
• West Bengal Entertainment-cum-Amusement Tax Act, 1982
• Deposit of State Govt. Tax through Government Receipt Portal
• West Bengal Luxury Tax Act, 1994
• West Bengal Sales Tax Act, 1994
• West Bengal Finance Act, 2014 – Date of Effect
• West Bengal Value Added Tax Rules, 2005
• West Bengal Value Added Tax Act, 2003
• West Bengal Taxation Laws (Second Amendment) and Repealing Act, 1998
• Salary or Wages under purview of Profession Tax
• West Bengal Tax on Entry of Goods into Local Areas Act, 2012
• West Bengal Transport Infrastructure Development Fund Act, 2002
• New Professional Tax Slab in West Bengal, 2014