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This Directorate is responsible for collecting indirect taxes under various Acts like the Goods and Services Tax Act, 2017, the West Bengal Value Added Tax Act, 2003, the West Bengal Sales Tax Act, 1994, the Central Sales Tax Act, 1956 to name a few, along with rules thereof.
The Finance Department of the Government of West Bengal is responsible for managing the financial resources of the state and formulating financial policies and strategies. It plays a crucial role in the overall economic development and governance of West Bengal. Key responsibilities of the Finance Department include:
In India states earn revenue through own taxes, central taxes, non-taxes and central grants. [1] For most states, own taxes form the largest part of the total state revenue. [1] Taxes as per the state list includes land revenue, taxes on agricultural income, electricity duty, luxury tax, entertainment tax and stamp duty. [2]
The sales-tax holiday applies to each eligible item selling for less than $100, according to the Mississippi Department of Revenue. Items priced at $100 or more are subject to sales tax at the ...
The first broad-based, general sales taxes in the United States were enacted by Kentucky and Mississippi in 1930, although Kentucky repealed its sales tax in 1936. The federal government's per-gallon tax of gasoline (beginning at one cent per gallon in 1932) and per-package tax of cigarettes ($1.01 per package since 2009) are the most well ...
For example in state of West Bengal, owner of a factory has to pay professional tax only if the preceding year turnover is greater than 5 lac rupees and in case of companies there is a mandatory payment of rupees 2,500 /- each year as professional tax irrespective of turnover. [2]