The West Bengal VAT Act 2003 has laid down the framework for regulations across the state. No tax is payable on the following goods under Schedule A while some goods are zero-rated under Schedule AA. Several goods are taxable at 5% under Schedule C.
West Bengal VAT Rates:
No tax is payable on the following goods under Schedule A
- Agricultural Implements
- Bangles
- Aids used by the handicapped
- Betel leaves
- Coconut fibre
- Books and journals including Braille, charts and maps
- Cotton yarns
- Wooden Crates
- Silk yarns
The following list of goods are zero-rated under Schedule AA
- Dealers in Special Economic Zone
- By a dealer to a dealer in a Special Economic Zone
- Between dealers of Export Oriented Units
The following list of goods are taxable at 1% under Schedule B
- Tea sold under any tea auction centre in West Bengal authorized by the Indian Tea Board
- Gold
- Silver
- Precious metals
- Rhodium
The following list of goods are taxable at 5% under Schedule C
- Copyright, patents
- All types of toys except electronic
- Aluminium in all forms
- Agricultural Implements
- Utensils
- All types of yarn
- Betel nut
- Beedi leaves
The following items (IT products) at 5%
- Electronic calculators
- Microphones
- Answering machines
- Optical fibre
- Electrical capacitors
The following industrial inputs at 5%
- Vegetable wax
- Liquid glucose
- Copper ores
- Aluminium ores
- Zinc Ores
Goods not specified in Schedule A, Schedule B and Schedule C are taxable at 14.5%. Items such as Tobacco, pan masala, television, mobile phone are taxable at a rate not above 35% of turnover under Schedule D.
West Bengal VAT (Commercial TAX) Registration:
West Bengal VAT (Commercial Tax) Registration forms are available online. The registration forms which can be easily downloaded from the official website have to be duly filled-in before submission. Various pertinent details including address and PAN details among others should be provided in addition to submission of important documents such as trade licenses, legal occupancy of business/factory and partnership deed among many others.
West Bengal VAT Forms:
- Form – 1 – Application for registration
- Form – 2- Information to be submitted by a dealer
- Form – 1CR- Application for composition registration
- Form – 14, Form – 14D and Form-15 – VAT Return Form – 14, 14D & 15
These forms can be downloaded from Government of West Bengal website.
West Bengal VAT Return e-filing and Payment:
E-Filing of VAT returns can be done by logging into the official portal of the Directorate of Official Taxes, Government of West Bengal. Forms such as 14, 14D, 15 and 15R can be downloaded, following which, return data can be entered (JAR version). XML files can be uploaded. An acknowledgment receipt can also be printed. There are various user manuals available at the website to facilitate easy access.
