Commercial Tax

About the Department & Its activities 

Directorate of Commercial Taxes, Govt. of West Bengal has been administering the tax which accounts for nearly 65% of the State Tax – Revenue receipts almost across the board. So far as administering State GST (SGST) is concerned, the Directorate has a dominant role, while Central GST (CGST) is governed by Central Government and IGST has dual jurisdiction.

The Directorate has to maintain a very close interface for the Government of the day with the trade and industry by way of tax administration. Starting from monitoring closely the trade and commerce of the State to regulating the movement of goods, besides catering to the primary obligation of revenue mobilization, forms a few of its critical tasks.

In doing so, the Directorate administers commodity taxation related Acts, like

The Goods and Service Tax Act, 2017.

The West Bengal Sales Tax Act, 1994.

The West Bengal Value Added Tax, 2003 (on limited items only which are not
subsumed under GST).

The Central Sales Tax Act, 1956 (on limited items only which are not
subsumed under GST).

The West Bengal Sales Tax (Settlement of Dispute) Act, 1999.

The West Bengal Electricity Duty Act, 1935.

The West Bengal Agricultural Income Tax Act, 1944.

The West Bengal State Tax on Profession, Trades, Callings and Employments Act, 1979.

For More Information : View (PDF 292KB)

Some Important Links :
GST : https://www.gst.gov.in/
Commercial Taxes : http://www.wbcomtax.nic.in/
Profession Tax : http://wbprofessiontax.gov.in/

Contact Details

Circle Officer : sjc-dpadm[at]wb[dot]gov[dot]in
Charge Officer : jc-sr[at]wb[dot]gov[dot]in
Office of the Charge Officer, Commercial Taxes, Suri Charge, Suri, Birbhum
R. N. Tagore Road (Near Station More), Suri, Birbhum, 731101