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.
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.
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West Bengal Sales Tax Act, 1994
An Act to consolidate and amend the laws relating to the levy of tax on sale or purchase of goods in West Bengal.
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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.
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West Bengal Transport Infrastructure Development Fund Act, 2002
An Act to establish a fund to create, develop, maintain or improve transport infrastructure in West Bengal and for such purpose to levy and collect a cess on sale of motor spirit commonly known as petrol, high speed diesel oil and liquefied petroleum gas and to provide for matters connected therewith or incidental thereto.
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New Professional Tax Slab in West Bengal, 2014
Scheduled Rates of Professions Tax to be recovered by DDO from the salary and wages earners as per the West Bengal State Tax on Professions, Trades, Callings and Employment Act, 1979, (commonly known as Profession Tax Act).
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Salary or Wages under purview of Profession Tax
The profession tax payable by an employee is to be deducted by employer from salary and wage payable to the employee as per Profession Tax Act.
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West Bengal Taxation Laws (Amendment) Act, 2016
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.
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Deposit of State Govt. Tax through Government Receipt Portal
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.
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West Bengal Entertainment-cum-Amusement Tax Act, 1982
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.