VAT

VAT (Value Added Tax) is a consumption tax levied on the value added to goods and services at each stage of production or distribution. It’s typically paid by the final consumer but collected by businesses.

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.

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.