What are the 4 types of GST?

The 4 types of GST in India are:

•SGST (State Goods and Services Tax)

•CGST (Central Goods and Services Tax)

•IGST (Integrated Goods and Services Tax)

•UGST (Union Territory Goods and Services Tax)

What is Integrated Goods and Service Tax (IGST)?

The meaning of IGST or Integrated Goods and Services Tax (IGST) is the tax collected on interstate transactions when the seller and the consumer are located in different states. Further, IGST is also charged on the imports and exports of goods and services, and on supplying activities related to SEZs or Special Economic Zones. In the case of interstate tax collection, instead of separately charging taxes for the Centre and the State, the Government collects IGST, which is later divided equally. However, this adds no extra burden on the consumer’s pocket since IGST is equal to the SGST and CGST clubbed together. It is collected by the Government to ensure that the tax is equally divided amongst the Centre and the State Government. IGST makes the tax process hassle-free and sorts things out for the tax collectors when there are two states involved instead of one.

Example of IGST

Asim from Haryana sold goods to Pankaj from Rajasthan, amounting to ₹ 1,00,000. If the GST charged is 12%, then this 12% is IGST. Instead of two, only one tax is charged that is handed over to the Central Government, out of which 6% is credited to the state of consumption. Thus, IGST compromises both CGST-tax to the Central and SGST-tax to the state. IGST is different because instead of direct distribution of the tax to the Centre and to state, the tax is collected in an ‘integrated’ manner and distributed later.

What is Central Goods and Services Tax (CGST)?

The Central Goods and Services Tax (CGST) is relevant to intrastate transactions, that is when the seller and consumer function from the same state. The CGST is implemented on goods and services to enable tax collection for the Central Government. The CGST is collected along with the SGST. Unlike IGST, in case of intrastate transactions, CGST is collected as a separate tax to be deposited to the Central Government. CGST is charged on all items that may range from household necessities to luxuries, and from manufacturing services to professional services.

What is State Goods and Services Tax (SGST)?

The meaning of SGST or State Goods and Services Tax (SGST) is a tax collected in the case of the intrastate transaction when the state of consumption and state of production are the same. The State GST, as the name implies, is a tax collection medium for the State Government. It is collected as a separate tax in the case of intrastate transactions. Similar to CGST, it is charged across all sales and purchases and other non-exempted transactions under the GST Act.

Example of CGST and SGST

Ramesh from Punjab sells goods to Manoj living in the same state worth ₹ 1,00,000. If the applicable intrastate GST on this transaction is 12%, then 6% is directly charged as CGST and another 6% as SGST. Thus, instead of an integrated tax, the tax is collected separately for the two hierarchical authority, and there is a direct-distribution of tax, instead of indirect taxation.

Why is GST split into IGST, CGST & SGST?

India works on the principles of federalism; thereby, all states are united under one entity. However, the state has its own defined powers too. Thus, both the Central and the State Governments own the predominance to collect taxes. Both these systems of power have their responsibilities assigned to their roles, which requires them to collect funds in the form of taxes.

Prior to GST, the states functioned on their own when it came to taxation, and there were various indirect taxes charged by the State Governments and the Centre. However, the GST clubbed all taxes into one. GST was implemented, keeping in view the vision of ‘One Nation, One Tax,’ and thus, it submerged all existing Central and State taxes into one. However, to ensure easy and hassle-free distribution of taxes in a transparent manner, the GST was split into IGST, CGST, and SGST. The split of GST into these categories united the tax structure in the country, by not depriving the State Governments of funds at the same time.

What are the taxes that got replaced by GST?

Amongst various features of GST, one of the most distinctive features is that it is comprehensive in nature. This means that it has encompassed various sources of taxes into one single tax. After its implementation, GST subsumed various taxes charged by both the Central and State governments of India. It is charged on all types of transactions like sale, purchase, transfer, imports, and other services. Various State and Central taxes that got replaced by GST are listed as follows:

•Central excise duty

•Service taxes

•Custom duty

•State-level Value Added Tax (VAT)

•Entertainment Tax

•Purchase Tax

•Luxury Tax

•Tax on Lottery, Betting, and Gambling

Situations where IGST, CGST & SGST are Applicable

IGST, CGST, and SGST are charged on all types of transactions like sale, purchase, transfer, imports, and other services. Though all these are subcategories of GST, yet the tax collecting authority is different in all three. IGST, CGST, and SGST are applicable to certain places and are not applicable at some, depending on the place of transaction, whether interstate or intrastate.

IGST is applicable to interstate transactions. Interstate transactions are those where the state of production and the state of consumption are different. This means that the buyer is located in a different state from the seller. Apart from that, CGST and SGST are pertinent to intrastate transactions. Intrastate transactions are those where the source of production and consumption are the same. In the case of intrastate transactions, a supplier collects both CGST and SGST from the consumer, which are handed over to the Central and State Governments, respectively.

CGST and SGST are collected directly as separate taxes when transactions happen in the same state. However, in interstate transactions, they are collected indirectly through IGST. This tax is later divided into the Central (CGST) and State(SGST).

Apply For New GST Registration – Gst Registration Portal:

Steps to fill up Part-A of GST Registration Application

1. Select New Registration radio button. .
2. In the drop-down under ‘I am a’ – select Taxpayer.
3. Select State and District from the drop down.
4. Enter the Name of Business and PAN of the business.
5. Key in the Email Address and Mobile Number.
6. Click on Proceed.<

GST Registration Documents:

*Bank account details: For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded. (in JPEG format / PDF format, maximum size – 100 KB)

**Address proof: Upload any one of the following documents:
· Property tax receipt
· Municipal Khata copy
· Electricity bill copy
· Ownership deed/document (in the case of owned property)
· Lease / rent agreement (in case of leased / rented property) – To be submitted along with (1), (2) or (3)
· Consent letter / NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3)

Category of GST Registration

Different types of documents will be required to be submitted on the GST portal for GST registration depending upon the type of GST registration needed. This is based on the nature of activities being carried out by the entity.

A detailed list of documentation requirements for every type of GST registration is given below:

GST Registration Documents:

Nature of GST Registration	Purpose of Registration	Documents to be Uploaded
Normal taxpayer registration (including  composition dealer, Government departments and ISD registrations)	For undertaking a taxable supply of goods / or services	PAN card of Company (only in case of company) – Certificate of incorporation given by Ministry of Corporate Affairs / Proof of constitution of business – Memorandum of Association / Articles of Association (only in case of company) – PAN card and Aadhaar card of authorised signatory. Authorised signatory must be an Indian even in case of foreign companies / branch registration – PAN card and address proof of all directors of the Company (partners in case of firm) – Photograph of all directors and authorised signatory (in JPG format, maximum size – 100 KB) – Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB) – Bank account details* – Address proof of principal place of business**
GST practitioner	For enrolling as GST practitioner	Photo of the applicant  (in JPG format, maximum size – 100 KB) – Address proof of place where professional practice takes place – Proof of qualifying degree (Degree certificate) – Pension certificate (only in case of retired Government officials)
TDS registration	For deducting tax at source	Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB) – PAN and TAN number of the person being registered – Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Address proof of tax deductor**
TCS registration	For collecting tax at source (E-commerce operators)	Photo of drawing and disbursing officer (in JPG format, maximum size – 100 KB) – PAN and TAN number of the person being registered – Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Address proof of tax deductor**
A non-resident OIDAR service provider	For online service providers not having any place of business in India	– Photo of authorised signatory (in JPG format, maximum size – 100 KB) – Proof of appointment of authorised signatory – Bank account in India* – Proof of non-resident online service provider (eg: Clearance certificate issued by Government of India, License issued by original country or certificate of incorporation issued in India or any other foreign country)
Non-resident taxable person (NRTP)	For non-residents occasionally undertaking taxable supply of goods / or services in India	– Photo and Proof for the appointment of an Indian authorised signatory – In case of individuals, scanned copy of the passport of NRTP with VISA details. In case of business entity incorporated outside India, unique number on the basis of which the Country is identified by the Government of that country. – Bank account in India* – Address proof**
Casual taxable person	For non-registered domestic persons occasionally undertaking taxable supply of goods / or services in India	– Photo and Proof for the appointment of an Indian authorised signatory – Proof of constitution of business – Bank account in India* – Address proof**
UN bodies/embassy	For obtaining Unique Identification Number to claim the refund of taxes paid on goods/services	– Photo of authorised signatory – Proof of appointment of authorised signatory – Bank account in India*

*Bank account details: For bank account details, a copy of cancelled cheque or extract of passbook/bank statement (containing the first and last page) must be uploaded.  (in JPEG format / PDF format, maximum size – 100 KB)   **Address proof: Anyone of the following documents must be uploaded:

• Property tax receipt
• Municipal khata copy
• Electricity bill copy Apart from the above, the following may apply on a case-to-case basis:
• Ownership deed/document (only in case of owned property)
• Lease / Rental Agreement (in case of leased / rented property) – To be submitted along with (1), (2) or (3)
• Consent letter/NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3)

WHAT IS PROFESSION TAX:

AN OVERVIEW INTRODUCTION:

Profession Tax is a tax levied on a person engaged in any profession, trade, calling and employment in West Bengal. The West Bengal State Legislature enacted the “West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979” in exercise of the power conferred by the Article 276 of the Constitution of India (under Entry No. 60 of the “State List” relating to taxes on professions, trades, callings and employments). The Act came into effect on and from 1-4-1979.

 Those who are liable to pay Profession Tax under the act may be divided into two categories:

1. i) Persons* engaged in professions, trades, callings and employments
2. ii) Employer** (Government, Public and Private Sectors who disburse salary/wages to the employees)

 Person means any person who is engaged in any profession, trade and calling or employment in West Bengal and include (i) a Hindu Undivided Family, Firm, Company, Corporation or other Corporate body, any Society, Club or Association; & (ii) every branch or office of such firm, company, corporation or other corporate body, any society, club or association, so engaged, but does not include any person who earns wages on a casual basis on being employed for a period not exceeding 180 days in a year.

Employer means the person or the officer who is responsible for disbursement of salary or wages, and includes the head of the office or any establishment as well as the manager or agent of the employer.

Profession Tax is payable at the rates specified in the Profession Tax Schedule.

* A Person requires Certificate of Enrolment, annual payment of tax, but NOT filing of any Return

** An Employer requires Certificate of Registration, monthly payment of tax and filing of annual Return

 

ENROLLMENT

Every person who is covered by entry no. 2 to 4 of the “Schedule” appended to the Act is required to obtain an Enrolment Certificate within 90 days from the date of liability to pay tax. A person liable to pay tax shall apply for enrolment on-line through PT_Enrolment module. Where an applicant has more than one branch or office or place of work in West Bengal, he may, at his option, make a single application for the principal & the branches/offices. In case a person is covered by more than one entry of the Schedule, the higher/highest rate of tax specified under those entries shall be applicable. If a person willfully fails to apply for enrolment within 90 days from the date of liability, penalty of Rs.100 for delay of each English calendar month or part thereof may be imposed. In addition to this, there remains the provision of punishment with simple imprisonment with or without fine for the said default.

 

 

DETERMINATION OF TAX

If an enrolled person fails to pay due tax or pay less than the amount actually payable by him, the concerned Deputy Commissioner / Profession Tax Officer shall determine the tax payable by him after service of notice in Form-X. If any person fails to get himself enrolled even after being liable to pay tax, the concerned Deputy Commissioner / Profession Tax Officer is to determine the tax payable by him after service of notice in Form-XII. However, with effect from 01-04-2005, determination of tax of both un-enrolled and enrolled persons is limited to three years from the end of any year or period for which such determination is to be made.

 

REGISTRATION

Every employer is liable to deduct profession tax from the salary or wages payable to his employee(s), as per the slab mentioned in Serial No.1 of the Schedule. Such employer (not being an officer of Government) is required to apply and secure a Certificate of Registration. An employer who is liable to pay tax shall apply for registration on-line through PT_Registration module. The application is to be made within 90 days from the date of liability. An employer having more than one place of work within the jurisdiction of different authorities shall make separate application for registration. However, the Commissioner of Profession Tax may allow an application for single Registration for the whole of West Bengal. If an employer willfully fails to apply for registration within 90 days from the date of liability, penalty of Rs 500 for delay of each English calendar month or part thereof may be imposed. In addition to this, failure to apply for registration is an offence punishable with simple imprisonment with or without fine.

 

SALARY AND WAGES

Salary and wages shall include – Pay, Dearness Allowance and any other amount paid by way of allowance, all remunerations received on regular basis whether payable in cash or kind; honorarium, perquisites and profit in lieu of salary as defined in Section-17 of the Income Tax Act, 1961; encashment of leave amount (excluding payable on retirement or on death of the employee); subsistence allowance, leave concessional pay. Salary and Wage shall not include : Medical reimbursement, traveling allowance, reimbursement of conveyance charges, stipend paid to trainee, salary paid to apprentice under Apprentices Act, leave travel assistance payment, statutory Bonus, gratuity, lay of compensation and ex-gratia payment. Pension granted to an employee is not salary and hence pensioner are not liable to pay Profession Tax on pension.

PAYMENTS

Profession Tax can only be paid online through “GRIPS” (web-portal of the Finance Department, Government of West Bengal). Profession Tax is required to be paid by the enrolled persons on or before 31st July of each financial year. For registered employers, profession tax is required to be paid monthly. If an employer or an enrolled / un-enrolled person fails to pay tax, within the due time, he shall be liable to pay a simple interest @ 1% per month or part thereof, on due tax.

 

RETURN

All Registered employers are required to submit returns electronically through PT_Return module. The hard copy of the return, as electronically transmitted, along with the acknowledgement and tax paid challan(s) are also required to be furnished within 15 days of the following month to the prescribed authority. The return period is annual. Commissioner of Profession Tax or Additional Commissioner of Profession Tax may accord permission, on the application of a registered employer having more than one place of work under the jurisdiction of different authorities, for furnishing a “consolidated return and to pay tax centrally (in respect of all such places of work) from his principal place of business. A Registered Employer can file revised return, to rectify any mistake or omission, within the due date of filing the next return. For late filing of Return, late fee is payable @ Rs 200/- for the first month of default and Rs 100/- for each subsequent month or part there-of. Non-submission of return is an offence punishable with simple imprisonment with or without fine. In addition to this, such return defaulters will be subject to compulsory assessment and penalty. No return is required to be filed by an enrolled person.

 

ASSESSMENT

There exists provisions for assessment (of tax etc) in the following cases:- (i) If an employer fails to get himself registered; (ii) If a registered employer fails to furnish return(s); (iii) If the Prescribed Authority is not satisfied that the return filed by a registered employer is correct and complete. However, if a registered employer submits the return which is complete and self consistent and the amount of tax, interest & late fee (if any) is paid in full according to such return, the return so furnished shall be “Summarily Assessed” on the date of submission of such return. Introduction of Audit :- The concept of “Audit” has been introduced in the Profession Tax to check the veracity of return(s) of certain numbers of dealers / tax payers.

 

APPEAL / REVISION

An appeal shall lie to the Joint Commissioner against an order of assessment of the Deputy Commissioner / Profession Tax Officer. For an appellate order passed by the Joint Commissioner, revision shall lie to the Senior Joint Commissioner of Profession Tax. For any order other than the assessment order, revision shall lie in the same manner. Memorandum of appeal or application for revision is to be made in duplicate in Form-XIV, within 60 days from the date of receipt of the order.

 

 

 

 

AMENDMENTS, CANCELLATION, DUPLICATE EC / RC

There are the provisions in the Act:- (i) to amend the certificate of Enrolment / Registration in respect of any change of constitution, nature of activity, address etc; (ii) to cancel the Certificate of Enrolment in case of cessation of profession or death of a person. Certificate of Registration can be cancelled in the case of cessation of liability. All application for amendment (& surrender) of certificate shall have to be filed online.

 

EXEMPTION

The State Government may make an exemption or reduction in the rate of tax payable by any class of persons by issuing notifications. At present the members of the forces as defined in the Army Act, 1950, the Air Force act, 1950, and the members of Indian Navy as defined in the Navy Act, 1957 serving in any part of West Bengal and drawing pay & allowances as Army or Air Force or Navy, as the case may be, including the members of auxiliary forces or reservists, or reserve and auxiliary services serving in any part of West Bengal and drawing pay and allowances as such auxiliary forces or reservists, or reserve and auxiliary services, as the case may be, under the budgetary allocations of the defence services, are exempted from payment of Profession Tax w.e.f. 01.04.1979.

 

DIGITALIZATION

Digitization in various tax departments in India has started gaining traction since beginning of twenty-first century. The Profession Tax wing of West Bengal is no exception to this digitization wave. The legacy application that was developed in 2002 lasted for a decade. This application was a replica of the manual process of that time. Recently, the Commercial Tax Department has taken an initiative that aims to make the Profession Tax unit lean and paperless in the true sense. As on date, there are some basic fully-online services involved in this system; these are:

• Enrolment (New applications and generation of dematerialised certificate, Amendments and Cancellations thereof)
• Registration (New applications and generation of dematerialised certificate, Amendments and Cancellations thereof)
• Payment of tax (through the web-portal of the Finance Department, Government of West Bengal, named GRIPS, either completely online through net-banking/Debit Card or through counter payments physically at the Bank Counters but that too only using e-challans generated through GRIPS)
• Filing of return (only for the registered employers)
• Issuance of Profession Tax Payment Certificate (Completely dematerialised which are to be generated online without any manual intervention from any Government official).
• Government Department ID Number Generation (Government Officers who act as employers do not require any registration and need not file returns. For this section of employers (i.e. Govt. officers), an online Government ID number is allotted through the concerned module.

As a result of the successfully on-going e-services, the requirement of visiting the profession tax office has either been completely done away with or lessened to great extent. Further, the dream concept of ‘Profession Tax- Any Time… Any Where’ could be materialized rendering great relief to the tax payers. In this endeavour, state of the art web-based applications and Database Servers (technical specifications given separately) have been installed for providing e-services to the external as well as internal stakeholders. All the related softwares, for external and internal processing, have been developed and maintained by National Informatics Centre (NIC). These cover the major business processes relating to functional areas of the profession tax administration. This has revolutionized the services provided by the profession tax department.

 

Who has to pay the professional taxes?

The following people are liable to pay the professional taxes in West Bengal:

• Individual
• HUF (Hindu Undivided Family)
• A company, body of individuals, a firm, cooperative society and others.
• Legal & Medical practitioners
• Architects
• Engineers
• Chartered Accountants
• Tax & Management Consultants
• Licensed shopkeepers
• Occupier for factories
• Licensed shipping brokers & boat suppliers

What type of  professional Tax?

 

Two type of Professional Tax I.e Professional Tax Enrolment And Professional Tax Registration.

 

Comparison Study Between Enrollment and Registration

Traders and self-employed professionals must apply for Professional Tax Registration Certificate (PTRC) and Professional Tax Enrollment Certificate (PTEC) in their respective states.

Registration Certificate is required by entities who employ individuals and pay them wages/salary. On the other hand, PTEC is required by traders and self-employed to pay the company’s and director’s professional tax.

Hence, to conclude professional tax registration is also necessary for people who are employed. Whereas enrollment is necessary for those who own a trade, business or is involved in a profession.

 

 

Professional Tax Enrolment Registration procedure…

Guidelines for Enrolment under West Bengal Profession Tax Act

1. Fill in the application form online only. 

Four important mandatory fields therein being PAN, name as appearing in the PAN 

card, mobile No. and email-ID.

2. A One Time Password [OTP] will be send to the mobile no. as furnished. Enter the 

OTP in the relevant field in online form.

3. PAN will be system-verified in real time through NSDL.
4. Proceed to make the payment through Government Receipt Portal System [GRIPS]

as per the entry in the Profession Tax Schedule selected by you. If the payment has 

already been made then please enter the GRN displayed in payment document.

The system will automatically verify the payment

5. Submit the application and generate the ‘Acknowledgment Slip’.
6. Then Sign-up using the Application Number, Mobile No and PAN and the system 

will make you available the Enrolment Number which will also act as your User ID. 

Now, Log-in to generate the dematerialised Enrolment Certificate.

7. The entire process can be completed within ten minutes only, and involves no 

interaction with any official of the Profession Tax.

“Schedule” to the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 effective from 1-4-2014 (Ref. Notification No 440-L.- 11th March, 2014 read with Notification No. 848- F.T.- 28th May, 2014) „SCHEDULE (See sub-section (2) of section 3.) Schedule of rates of tax on professions, trades, callings and employments.SI. Class of persons Rate of tax No.(1) (2) (3)

1. Employees earning monthly salary or wages—

(i) Not exceeding Rs.8,500 Nil,

(ii) Above Rs.8,500 but not exceeding Rs. 10,000 Nil*,

(iii) Above Rs. 10,000 but not exceeding Rs. 15,000 Rs.110 per month,

(iv) Above Rs. 15,000 but not exceeding Rs. 25,000 Rs. 130 per month,

(v) Above Rs.25,000 but not exceeding Rs.40,000 Rs. 150 per month,

(vi) Above Rs.40,000 Rs. 200 per month.

 

 

2. Persons being individuals engaged in any profession or calling (but not engaged as an employee) being—

(a) Legal practitioners including solicitors and notaries public;

(b) Medical Practitioners including medical consultants and dentists;

(c) Directors (other than those nominated by Government) of companies registered under 

the Companies Act, 1956 (1 of 1956) or under the Companies Act, 2013 (18 of 2013);

(d) Technical or professional consultants , or service  providers , other than those mentioned elsewhere in the Schedule;

(e) Members of Associations recognised under the Forward Contracts (Regulation) Act, 1952 

(74 of 1952);

(f) Members of Stock Exchanges recognised under the Securities Contracts (Regulation) Act, 1956 (42 of 1956);

(g) Remisiers recognised by a Stock Exchange;

(h) Holders of permits granted or issued under the Motor Vehicles Act, 1988 (59 of 1988), for 

transports vehicles, which are adapted to be used for hire or reward, like auto-rickshaws, three-

wheeler goods vehicles, taxi including luxury taxi, trucks, trailers or buses;

(i) Postal agents, chief agents, principal agents, special agents, insurance agents, surveyors and loss assessors;

(j) Jockeys licensed by any Turf Club in the State;

 *Tax rate reduced to ‘Nil’, from Rs 90/- p.m., with effect from 1-8-2016 vide Notification No. 

 682-L dt.28th July, 2016 read with Notification No. 1197-FT dt.16th August, 2016.

1. Class of persons Rate of tax No.(1) (2) (3) where the annual gross income in the preceding year or part thereof of any such person mentioned above is—

(i) Not more than Rs. 60,000 Nil,

(ii) Above Rs. 60,000 but not exceeding Rs. 72,000 Rs. 480 per annum,

(iii) Above Rs. 72,000 but not exceeding Rs. 84,000 Rs. 540 per annum,

(iv) Above Rs. 84,000 but not exceeding Rs. 96,000 Rs. 600 per annum,

(v) Above Rs. 96,000 but not exceeding Rs. 1,08,000 Rs. 1,080 per annum,

(vi) Above Rs. 1,08,000 but not exceeding Rs. 1,80,000 Rs. 1,320 per annum,

(vii) Above Rs. 1,80,000 but not exceeding Rs. 3,00,000 Rs. 1,560 per annum,

(viii) Above Rs. 3,00,000 but not exceeding Rs. 5,00,000 Rs. 2,000 per annum,

(ix) Above Rs. 5,00,000 Rs. 2,500 per annum.

 

 

3. Persons engaged in any profession or trade involving 

supply of goods or services or both, being—

(a) Dealers as defined under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) or the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003) or the Central Sales Tax Act, 1956 (74 of 1956), whether or not liable to pay tax under the aforesaid Acts, but excluding departments of the Central or the State Governments;

(b) Employers and/or Shopkeepers as defined in the West Bengal Shops and Establishments Act, 1963 (West Ben. Act XIII of 1963), whether or not their establishments or shops are situated within an area to which the aforesaid Act applies and also whether registered or not registered under that Act;

(c) Co-operative societies registered or deemed to beregistered under the West Bengal Co-operative Societies Act, 1983 (West Ben .Act XLV of 1983) or the West Bengal Co-operative Societies Act,2006 (West Ben .Act XL of 2006) and other registered societies;

(d) Cable operator, signal provider including M.S.O. and cable hirer in cable television network and their agents; 

(e) Contractors of all descriptions engaged in any work;

(f) Owners or occupiers or licencees or lessees of 

factories as defined in the Factories Act, 1948 (63 of 1948);

(g) Owners, occupiers, licencees or lessees of internet cafe;

(h) Owners, occupiers, licencees or lessees of weighbridge;

(i) Owners of Subscribers Trunk Dialling (STD) or International Subscriber Dialling (ISD) booths;

(j) Owners or occupiers of cold storages;

(k) Owners or occupiers or licencees or lessees of tutorial homes and training institutes of any description;

(l) Owners or occupiers or licencees or lessees of  residential hotels including guest houses, lodges, holiday homes or any other similar property let out on rent or against user fee; SI. Class of persons Rate of tax No.(1) (2) (3)

(m) Owners or occupiers or licencees or lessees of cinema houses and theatres including multiplexes, video parlours, video halls, video rental libraries;

(n) Licensed vendors of country liquor, opium, bhang, pachwai or toddy;

(o) Owners, occupiers, licencees or lessees of non-air conditioned beauty parlours or spa or hair dressing saloons;

(p) Persons providing courier services;

(q) Partnership firms constituted under Indian Partnership Act, 1932 (9 of 1932) and limited liability partnership firms established under Limited Liability Partnership Firms Act, 2008 (6 of 2009); where the annual gross turnover or annual gross receipt in the preceding year or part thereof of any such person mentioned above is—

(i) Not more than Rs. 5,00,000; Nil,

(ii) Above Rs. 5,00,000 but not exceeding Rs.7,50,000; Rs. 300 per annum,

(iii) Above Rs. 7,50,000 but not exceeding Rs.25,00,000; Rs. 600 per annum,

(iv) Above Rs. 25,00,000 but not exceeding Rs. 50,00,000; Rs. 1,200 per annum,

(v) Above Rs. 50,00,000; Rs. 2,500 per annum,

 

 

4. Persons who are engaged in any profession, trade, or calling in West Bengal, being—

(a) Estate agents or promoters or brokers or commission agents or del credere agents or mercantile agents;

(b) Stevedores, clearing agents, customs agents, licensed shipping brokers or licensed boat suppliers;

(c) Occupier of a jute mill, or shipper of jute, as defined in the West Bengal Sales Tax Act, 1994 (West Ben.Act XLIX of 1994) or the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003);

(d) Occupiers, owners, lessees or licensees of rice mills;

(e) Owners or lessees of petrol/diesel/gas filling stations and service stations and agents or distributors thereof including retail dealers of liquified petroleum gas;

(f) Owners or occupiers of distilleries, breweries and bottling plants;

(g) Licensed vendors of foreign liquor;

(h) Owners, licencees or lessees of premises let out for social functions;

(i) Air-conditioned beauty parlours or spa;

(j) Resorts, gym, slimming centres, and wellness centres of all types and descriptions;

(k) Air-conditioned hair dressing saloons;

(l) Air-conditioned restaurants;

1. Class of persons Rate of tax No.(1) (2) (3)

(m) Licensed money lenders under the Bengal Money Lender Act, 1940 (Ben. Act X of 1940);

(n) Individuals or institutions conducting chit funds and lotteries and authorised stockists of lottery tickets;

(o) Banking companies as defined in the Banking Regulation Act, 1949 (10 of 1949);

(p) Companies registered under the Companies Act, 1956 (1 of 1956) or the Companies Act, 2013 (18 of 2013);

(q) Persons providing services in relation to the security of any property or person, by providing security personnel or otherwise and including the provision of services in relation to investigation, detection or verification of any fact or activity;

(r) Bookmakers and trainers licensed by Royal Calcutta Turf Club or any other Turf Club in the State;

(s) Owners or occupiers or licencees or lessees of nursing Rs. 2,500 per .homes, pathological laboratories including diagnostic annum centres.

 

 

Explanatory Notes.—

(1) The rate of tax payable by any person covered in entry against serial number 4 above shall be Rs. 2,500 per annum irrespective of the amount of gross turnover or gross receipts of such person.

(2) Notwithstanding anything contained in this Schedule, where a person is covered by more than one entry in this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his case.

(3) For the purposes of entries against serial number 2, “annual gross income”, in relation to a person, shall mean the aggregate of the amounts including fee, remuneration, reimbursement, commission or any other sum, by whatever name called, relating to his profession or calling in West Bengal, receivable by him, and that of all his branches or offices in West Bengal, during the immediately preceding year.

(4) For the purposes of entries under serial number 3, “annual gross turnover” or “annual gross receipt”, as the case may be, in relation to a person, shall mean the aggregate of the amounts including valuable consideration, fee, remuneration, reimbursement, commission or any other sum, by whatever name called, relating to his profession or trade in West Bengal, receivable by him, and that of all the branches or offices in West Bengal in respect of a firm, company, corporation or other corporate body, any society, club or association, during the immediately preceding year.

(5) The rate of tax payable by each branch or office of a firm, company, corporation or other corporate body, any society, club or association shall be the same as that payable by that firm, company, corporation or other corporate body, society, club or association, as the case may be, in accordance with any entry of this Schedule.

(6) If any person, who is not liable to make any payment of tax under this Act in any particular year or part thereof, as his annual gross income or annual gross turnover or annual gross receipt, as the case may be, in the previous year or part thereof did not exceed  the minimum threshold limit as shown in column (3), but intends to get himself enrolled under this Act, or intends to continue his enrolment under this Act, as the case may be, he shall be liable to pay for that year or part thereof Rs. 480, if he is a person covered by serial  No. 2, and Rs. 300, if he is a person covered by serial No. 3.‟.