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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 Sales Tax Act, 1994

Commercial Taxes,

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

Commercial Taxes, Finance,

(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

Commercial Taxes, Finance,

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

Commercial Taxes,

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

Commercial Taxes, ,

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.

Salary or Wages under purview of Profession Tax

Commercial Taxes, ,

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.

West Bengal Tax on Entry of Goods into Local Areas Act, 2012

Commercial Taxes,

An Act to provide for the levy and collection of taxes on the entry of certain goods into a local area of the State of West Bengal for consumption, use or sale therein and to provide for matters connected therewith or incidental thereto for the purpose by creating a Compensatory Entry Tax Fund.

West Bengal Transport Infrastructure Development Fund Act, 2002

Commercial Taxes,

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.

New Professional Tax Slab in West Bengal, 2014

Commercial Taxes, Finance,

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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