The West Bengal Goods And Services Tax Act, 2017

- 	 Registered No. WB/SC-247 	 No. WB(Part-III)/2017/SAR-37 
k 
Kalitata Gapttt 
Extraordinary 
Published by Authority 
SRAVANA 19] 	 THURSDAY, AUGUST 10, 2017 	 [SAKA 1939 
PART III—Acts of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
NOTIFICATION 
No. 976-L.-10th August, 2017.—The following Act of the West Bengal Legislature, having been assented to by 
the Governor, is hereby published for general information:— 
West Bengal Act XXVIII of 2017 
THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017. 
CONTENTS 
CHAPTER I 
•;-7) 	 PRELIMINARY 
Section 
1. Short title, extent, commencement. 
2. Definitions. 
CHAPTER II 
ADMINISTRATION 
3. Officers under this Act. 
4. Appointment of officers. 
5. Powers of officers. 
6. Authorisation of officers of central tax as proper officer in certain circumstances. 
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THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 	 [PART III 
The West Bengal Goods and Services Tax Act, 2017. 
CHAPTER III 
LEVY AND COLLECTION OF TAX 
Section 
7. Scope of supply. 
8. Tax liability on composite and mixed supplies. 
9. Levy and collection. 
10. Composition levy. 
11. Power to grant exemption from tax. 
CHAPTER IV 
TIME AND VALUE OF SUPPLY 
12. Time of supply of goods. 
13. Time of supply of services. 
14. Change in rate of tax in respect of supply of goods or services. 
15. Value of taxable supply. 
CHAPTER V 
INPUT TAX CREDIT 
16. Eligibility and conditions for taking input tax credit. 
17. Apportionment of credit and blocked credits. 
18. Availability of credit in special circumstances. 
19. Taking input tax credit in respect of inputs and capital goods sent for job work. 
20. Manner of distribution of credit by Input Service Distributor. 
21. Manner of recovery of credit distributed in excess. 
CHAPTER VI 
REGISTRATION 
22. Persons liable for registration. 
23. Persons not liable for registration. 
24. Compulsory registration in certain cases. 
25. Procedure for registration. 
26. Deemed registration. 
27. Special provisions relating to casual taxable person and non-resident taxable 
person. 
28. Amendment of registration. 
29. Cancellation of registration. 
30. Revocation of cancellation of registration. 
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The West Bengal Goods and Services Tax Act, 2017. 
CHAPTER VII 
TAX INVOICE, CREDIT AND DEBIT NOTES 
Section 
31. Tax invoice. 
32. Prohibition of unauthorised collection of tax. 
33. Amount of tax to be indicated in tax invoice and other documents. 
34. Credit and debit notes. 
CHAPTER VIII 
ACCOUNTS AND RECORDS 
35. Accounts and other records. 
36. Period of retention of accounts. 
CHAPTER IX 
RETURNS 
37. Furnishing details of outward supplies. 
38. Furnishing details of inward supplies. 
39. Furnishing of returns. 
40. First Return. 
41. Claim of input tax credit and provisional acceptance thereof. 
42. Matching, reversal and reclaim of input tax credit. 
43. Matching, reversal and reclaim of reduction in output tax liability. 
44. Annual return. 
45. Final return. 
46. Notice to return defaulters. 
47. Levy of late fee. 
48. Goods and services tax practitioners. 
CHAPTER X 
PAYMENT OF TAX 
49. Payment of tax, interest, penalty and other amounts. 
50. Interest on delayed payment of tax. 
51. Tax deduction at source. 
52. Collection of tax at source. 
53. Transfer of input tax credit. 
CHAPTER XI 
REFUNDS 
54. Refund of tax. 
55. Refund in certain cases. 
56. Interest on delayed refunds. 
57. Consumer Welfare Fund. 
58. Utilisation of Fund. 
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The West Bengal Goods and Services Tax Act, 2017. 
CHAPTER XII 
ASSESSMENT 
Section 
59. Self-assessment. 
60. Provisional assessment. 
61. Scrutiny of returns. 
62. Assessment of non-filers of returns. 
63. Assessment of unregistered persons. 
64. Summary assessment in certain special cases. 
CHAPTER XIII 
AUDIT 
65. Audit by tax authorities. 
66. Special audit. 
CHAPTER XIV 
INSPECTION, SEARCH, SEIZURE AND ARREST 
67. Power of inspection, search and seizure. 
68. Inspection of goods in movement. 
69. Power to arrest. 
70. Power to summon persons to give evidence and produce documents. 
71. Access to business premises. 
72. Officers to assist proper officers. 
CHAPTER XV 
DEMANDS AND RECOVERY 
73. Determination of tax not paid or short paid or erroneously refunded or input 
tax credit wrongly availed or utilised for any reason other than fraud or any 
wilful misstatement or suppression of facts. 
74. Determination of tax not paid or short paid or erroneously refunded or input 
tax credit wrongly availed or utilised by reason of fraud or any wilful 
misstatement or suppression of facts. 
75. General provisions relating to determination of tax. 
76. Tax collected but not paid to Government. 
77. Tax wrongfully collected and paid to Central Government or State Government. 
78. Initiation of recovery proceedings. 
79. Recovery of tax. 
80. Payment of tax and other amount in instalments. 
81. Transfer of property to be void in certain cases. 
82. Tax to be first charge on property. 
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The West Bengal Goods and Services Tax Act, 2017. 
Section 
83. Provisional attachment to protect revenue in certain cases. 
84. Continuation and validation of certain recovery proceedings. 
CHAPTER XVI 
LIABILITY TO PAY IN CERTAIN CASES 
85. Liability in case of transfer of business. 
86. Liability of agent and principal. 
87. Liability in case of amalgamation or merger of companies. 
88. Liability in case of company in liquidation. 
89. Liability of directors of private company. 
90. Liability of partners of firm to pay tax. 
91. Liability of guardians, trustees etc. 
92. Liability of Court of Wards, etc. 
93. Special provisions regarding liability to pay tax, interest or penalty in certain 
cases. 
94. Liability in other cases. 
CHAPTER XVII 
ADVANCE RULING 
95. Definitions. 
96. Constitution of Authority for Advance Ruling. 
97. Application for Advance Ruling. 
98. Procedure on receipt of application. 
99. Constitution of Appellate Authority for Advance Ruling. 
100. Appeal to Appellate Authority. 
101. Orders of Appellate Authority. 
102. Rectification of Advance Ruling. 
103. Applicability of Advance Ruling. 
104. Advance Ruling to be void in certain circumstances. 
105. Powers of Authority and Appellate Authority. 
106. Procedure of Authority and Appellate Authority. 
CHAPTER XVIII 
APPEALS AND REVISION 
107. Appeals to Appellate Authority. 
108. Powers of Revisional Authority. 
109. Appellate Tribunal and Benches thereof. 
110. President and Members ofAppellate Tribunal, their qualification, appointment, 
conditions of service, etc. 
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The West Bengal Goods and Services Tax Act, 2017. 
Section 
111. Procedure before Appellate Tribunal. 
112. Appeals to Appellate Tribunal. 
113. Orders of Appellate Tribunal. 
114. Financial and administrative powers of State President. 
115. Interest on refund of amount paid for admission of appeal. 
116. Appearance by authorised representative. 
117. Appeal to High Court. 
118. Appeal to Supreme Court. 
119. Sums due to be paid notwithstanding appeal, etc. 
120. Appeal not to be filed in certain cases. 
121. Non appealable decisions and orders. 
CHAPTER XIX 
OFFENCES AND PENALTIES 
122. Penalty for certain offences. 
123. Penalty for failure to furnish information return. 
124. Fine for failure to furnish statistics. 
125. General penalty. 
126. General disciplines related to penalty. 
127. Power to impose penalty in certain cases. 
128. Power to waive penalty or fee or both. 
129. Detention, seizure and release of goods and conveyances in transit. 
130. Confiscation of goods or conveyances and levy of penalty. 
131. Confiscation or penalty not to interfere with other punishments. 
132. Punishment for certain offences. 
133. Liability of officers and certain other persons. 
134. Cognizance of offences. 
135. Presumption of culpable mental state. 
136. Relevancy of statements under certain circumstances. 
137. Offences by Companies. 
138. Compounding of offences. 
CHAPTER XX 
TRANSITIONAL PROVISIONS 
139. Migration of existing taxpayers. 
140. Transitional arrangements for input tax credit. 
141. Transitional provisions relating to job work. 
142. Miscellaneous transitional provisions. 
PAiT III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 	 7 
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The West Bengal Goods and Services Tax Act, 2017. 
CHAPTER XXI 
MISCELLANEOUS 
Section 
143. Job work procedure. 
144. Presumption as to documents in certain cases. 
145. Admissibility of micro films, facsimile copies of documents and computer 
printouts as documents and as evidence. 
146. Common Portal. 
147. Deemed Exports. 
148. Special procedure for certain processes. 
149. Goods and services tax compliance rating. 
150. Obligation to furnish information return. 
151. Power to collect statistics. 
152. Bar on disclosure of information. 
153. Taking assistance from an expert. 
154. Power to take samples. 
155. Burden of Proof. 
156. Persons deemed to be public servants. 
157. Protection of action taken under this Act. 
158. Disclosure of information by a public servant. 
159. Publication of information in respect of persons in certain cases. 
160. Assessment proceedings, etc. not to be invalid on certain grounds. 
161. Rectification of errors apparent on the face of record. 
162. Bar on jurisdiction of civil courts. 
163. Levy of fee. 
164. Power of Government to make rules. 
165. Power to make regulations. 
166. Publishing of rules, regulations and notifications. 
167. Delegation of powers. 
168. Power to issue instructions or directions. 
169. Service of notice in certain circumstances. 
170. Rounding off of tax etc. 
171. Anti-profiteering Measure. 
172. Removal of difficulties. 
173. Repeal. 
174. Savings. 
175. Repeal and savings. 
SCHEDULE I: Activities to be treated as supply even if made without consideration. 
SCHEDULE II: Activities to be treated as supply of goods or supply of services. 
SCHEDULE III: Activities or transactions which shall be treated neither as a supply 
of goods nor a supply of services. 
8 	 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 	 [PART III 
The West Bengal Goods and Services Tax Act, 2017. 
(Chapter I.—Preliminary.—Sections 1, 2.) 
West Bengal Act XXVIII of 2017 
THE WEST BENGAL GOODS AND SERVICES TAX ACT, 2017. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Kolkata Gazette, 
Extraordinary, of the 10th August, 2017.] 
An Act to make a provision for levy and collection of tax on intra-State supply of 
goods or services or both by the State of West Bengal and the matters connected 
therewith or incidental thereto. 
WHEREAS it is expedient to make a provision for levy and collection of tax on 
intra-State supply of goods or services or both by the State of West Bengal and the 
matters connected therewith or incidental thereto; 
It is hereby enacted in the Sixty-eighth Year of the Republic of India, by the 
Legislature of West Bengal, as follows:— 
op 
CHAPTER I 
PRELIMINARY 
1. (1) This Act may be called the West Bengal Goods and Services Tax Act, 
2017. 
(2) It extends to the whole of the State of West Bengal. 
(3) The provisions of sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 
139, 146 and 164 of this Act, shall be deemed to have come into force with effect 
from the 22nd day of June, 2017 and provisions of sections 6 to 9, 11 to 21, 31 to 41, 
42 [except the proviso to sub-section (9) of section 42], 43 [except the proviso to sub-
section (9) of section 43], 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174, shall 
be deemed to have come into force with effect from the 1st day of July, 2017 and 
remaining provisions of this Act shall come into force on such date as the State 
Government may, by notification in the Official Gazette, appoint: 
Provided that different dates may be appointed for different provisions of this Act 
(except sections mentioned hereinabove) and any reference in any such provision to 
the commencement of this Act shall be construed as a reference to the coming into 
force of that provision. 
Definitions. 	 2. In this Act, unless the context otherwise requires,— 
(1) "actionable claim" shall have the same meaning as assigned to it in section 3 
of the Transfer of Property Act, 1882; 
(2) "address of delivery" means the address of the recipient of goods or services 
or both indicated on the tax invoice issued by a registered person for delivery of such 
goods or services or both; 
(3) "address on record" means the address of the recipient as available in the 
records of the supplier; 
(4) "adjudicating authority" means any authority, appointed or authorised to pass 
any order or decision under this Act, but does not include the Commissioner, the 
Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for 
Advance Ruling, the Appellate Authority and the Appellate Tribunal; 
(5) "agent" means a person, including a factor, broker, commission agent, arhatia, 
del credere agent, an auctioneer or any other mercantile agent, by whatever name 
called, who carries on the business of supply or receipt of goods or services or both on 
behalf of another; 
(6) "aggregate turnover" means the aggregate value of all taxable supplies 
(excluding the value of inward supplies on which tax is payable by a person on reverse 
charge basis), exempt supplies, exports of goods or services or both and inter-State 
supplies of persons having the same Permanent Account Number, to be computed on 
all India basis but excludes central tax, State tax, Union territory tax, integrated tax and 
cess; 
Short title, 
extent and 
commencement. 
4 of 1882. 
• 
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The West Bengal Goods and Services Tax Act, 2017. 
(Chapter 1.—Preliminary.—Section 2.) 
(7) "agriculturist" means an individual or a Hindu Undivided Family who undertakes 
cultivation of land— 
(a) by own labour, or 
(b) by the labour of family, or 
(c) by servants on wages payable in cash or kind or by hired labour under 
personal supervision or the personal supervision of any member of the 
family; 
(8) "Appellate Authority" means an authority appointed or authorised to hear appeals 
as referred to in section 107; 
(9) "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal 
as referred to in section 109; 
(10) "appointed day" means the date on which the provisions of this Act shall 
come into force; 
(11) "assessment" means determination of tax liability under this Act and includes 
self-assessment, re-assessment, provisional assessment, summary assessment and best 
judgement assessment; 
(12) "associated enterprises" shall have the same meaning as assigned to it in section 
92A of the Income-tax Act, 1961; 	 43 of 1961. 
(13) "audit" means the examination of records, returns and other documents 
maintained or furnished by the registered person under this Act or the rules made 
thereunder or under any other law for the time being in force to verify the correctness 
of turnover declared, taxes paid, refund claimed and input tax credit availed, and to 
assess his compliance with the provisions of this Act or the rules made thereunder; 
(14) "authorised bank" shall mean a bank or a branch of a bank authorised by the 
Central Government to collect the tax or any other amount payable under this Act; 
(15) "authorised representative" means the representative as referred to under 
section 116; 
(16) "Board" means the Central Board of Excise and Customs constituted under 
the Central Boards of Revenue Act, 1963; 	 54 of 1963. 
(17) "business" includes— 
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager 
or any other similar activity, whether or not it is for a pecuniary benefit; 
(b) any activity or transaction in connection with or incidental or ancillary to 
sub-clause (a); 
(c) any activity or transaction in the nature of sub-clause (a), whether or not 
there is volume, frequency, continuity or regularity of such transaction; 
(d) supply or acquisition of goods including capital goods and services in 
connection with commencement or closure of business; 
(e) provision by a club, association, society, or any such body (for a 
subscription or any other consideration) of the facilities or benefits to its 
members; 
(f) admission, for a consideration, of persons to any premises; 
(g) services supplied by a person as the holder of an office which has been 
accepted by him in the course or furtherance of his trade, profession or 
vocation; 
(h) services provided by a race club by way of totalisator or a licence to book 
maker in such club; and 
(i) any activity or transaction undertaken by the Central Government, a State 
Government or any local authority in which they are engaged as public 
authorities; 
10 	 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 	 [PART III 
The West Bengal Goods and Services Tax Act, 2017. 
(Chapter I.—Preliminary—Section 2.) 
(18) "business vertical" means a distinguishable component of an enterprise that 
is engaged in the supply of individual goods or services or a group of related goods or 
services which is subject to risks and returns that are different from those of the other 
business verticals. 
Explanation.—For the purposes of this clause, factors that should be considered in 
determining whether goods or services are related include— 
(a) the nature of the goods or services; 
(b) the nature of the production processes; 
(c) the type or class of customers for the goods or services; 
(d) the methods used to distribute the goods or supply of services; and 
(e) the nature of regulatory environment (wherever applicable), including 
banking, insurance or public utilities; 
(19) "capital goods" means goods, the value of which is capitalised in the books of 
account of the person claiming the input tax credit and which are used or intended to be 
used in the course or furtherance of business; 
(20) "casual taxable person" means a person who occasionally undertakes 
transactions involving supply of goods or services or both in the course or furtherance 
of business, whether as principal, agent or in any other capacity, in the taxable territory 
where he has no fixed place of business; 
(21) "central tax" means the central goods and services tax levied under section 9 
of the Central Goods and Services Tax Act; 
(22) "cess" shall have the same meaning as assigned to it in the Goods and Services 
Tax (Compensation to States) Act; 
(23) "chartered accountant" means a chartered accountant as defined in clause (b) 
of sub-section (1) of section 2 of the Chartered Accountants Act, 1949; 	 38 of 1949. 
(24) "Commissioner" means the Commissioner of State tax appointed under 
section 3; 
(25) "Commissioner in the Board" means the Commissioner referred to in section 
168 of the Central Goods and Services Tax Act; 
(26) "common portal" means the common goods and services tax electronic portal 
referred to in section 146; 
(27) "common working days" shall mean such days in succession which are not 
declared as gazetted holidays by the Central Government or the Government of West 
Bengal; 
(28) "company secretary" means a company secretary as defined in clause (c) of 
sub-section (1) of section 2 of the Company Secretaries Act, 1980; 	 56 of 1980. 
(29) "competent authority" means such authority as may be notified by the• 
Government; 
(30) "composite supply" means a supply made by a taxable person to a recipient 
consisting of two or more taxable supplies of goods or services or both, or any 
combination thereof, which are naturally bundled and supplied in conjunction with 
each other in the ordinary course of business, one of which is a principal supply. 
Illustration: Where goods are packed and transported with insurance, the supply of 
goods, packing materials, transport and insurance is a composite supply and supply of 
goods is a principal supply; 
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The West Bengal Goods and Services Tax Act, 2017. 
(Chapter I.—Preliminary 	 Section 2.) 
(31) "consideration" in relation to the supply of goods or services or both includes— 
(a) any payment made or to be made, whether in money or otherwise, in 
respect of, in response to, or for the inducement of, the supply of goods or 
services or both, whether by the recipient or by any other person but shall 
not include any subsidy given by the Central Government or a State 
Government; 
(b) the monetary value of any act or forbearance, in respect of, in response 
to, or for the inducement of, the supply of goods or services or both, whether 
by the recipient or by any other person but shall not include any subsidy 
given by the Central Government or a State Government: 
Provided that a deposit given in respect of the supply of goods or services or both 
shall not be considered as payment made for such supply unless the supplier applies 
such deposit as consideration for the said supply; 
(32) "continuous supply of goods" means a supply of goods which is provided, or 
agreed to be provided, continuously or on recurrent basis, under a contract, whether or 
not by means of a wire, cable, pipeline or other conduit, and for which the supplier 
invoices the recipient on a regular or periodic basis and includes supply of such goods 
as the Government may, subject to such conditions, as it may, by notification, specify; 
(33) "continuous supply of services" means a supply of services which is provided, 
or agreed to be provided, continuously or on recurrent basis, under a contract, for a 
period exceeding three months with periodic payment obligations and includes supply 
of such services as the Government may, subject to such conditions, as it may, by 
notification, specify; 
(34) "conveyance" includes a vessel, an aircraft and a vehicle; 
(35) "cost accountant" means a cost accountant as defined in clause (c) of 
sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959; 
(36) "Council" means the Goods and Services Tax Council established under article 
279A of the Constitution; 
(37) "credit note" means a document issued by a registered person under sub-section 
(1) of section 34; 
(38) "debit note" means a document issued by a registered person under sub-section 
(3) of section 34; 
(39) "deemed exports" means such supplies of goods as may be notified under 
section 147; 
(40) "designated authority" means such authority as may be notified by the 
Commissioner; 
(41) "document" includes written or printed record of any sort and electronic record 
as defined in clause (t) of section 2 of the Information Technology Act, 2000; 	 21 of 2000. 
(42) "drawback" in relation to any goods manufactured in India and exported, 
means the rebate of duty, tax or cess chargeable on any imported inputs or on any 
domestic inputs or input services used in the manufacture of such goods; 
(43) "electronic cash ledger" means the electronic cash ledger referred to in 
sub-section (1) of section 49; 
(44) "electronic commerce" means the supply of goods or services or both, including 
digital products over digital or electronic network; 
(45) "electronic commerce operator" means any person who owns, operates or 
manages digital or electronic facility or platform for electronic commerce; 
23 of 1959. 
12 	 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 	 [PART III 
The West Bengal Goods and Services Tax Act, 2017. 
(Chapter I.—Preliminary.—Section 2.) 
(46) "electronic credit ledger" means the electronic credit ledger referred to in 
sub-section (2) of section 49; 
(47) "exempt supply" means supply of any goods or services or both which attracts 
nil rate of tax or which may be wholly exempt from tax under section 11, or 
under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable 
supply; 
(48) "existing law" means any law, notification, order, rule or regulation relating 
to levy and collection of duty or tax on goods or services or both passed or made before 
the commencement of this Act by the Legislature or any Authority or person having the 
power to make such law, notification, order, rule or regulation; 
(49) "family" means,— 
(i) the spouse and children of the person, and 
(ii) the parents, grand-parents, brothers and sisters of the person if they are 
wholly or mainly dependent on the said person; 
(50) "fixed establishment" means a place (other than the registered place of business) 
which is characterised by a sufficient degree of peananence and suitable structure in 
terms of human and technical resources to supply services, or to receive and use services 
for its own needs; 
(51) "Fund" means the Consumer Welfare Fund established under section 57; 
(52) "goods" means every kind of movable property other than money and securities 
but includes actionable claim, growing crops, grass and things attached to or forming 
part of the land which are agreed to be severed before supply or under a contract of 
supply; 
(53) "Government" means the Government of West Bengal; 
(54) "Goods and Services Tax (Compensation to States) Act" means the 
Goods and Services Tax (Compensation to States) Act, 2017; 	 15 of 2017. 
(55) "goods and services tax practitioner" means any person who has been approved 
under section 48 to act as such practitioner; 
(56) "India" means the territory of India as referred to in article 1 of the Constitution, 
its territorial waters, seabed and sub-soil underlying such waters, continental shelf, 
exclusive economic zone or any other maritime zone as referred to in the Territorial 
Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 80 of 1976. 
1976, and the air space above its territory and territorial waters; 
(57) "Integrated Goods and Services Tax Act" means the Integrated Goods and 13 of 2017. 
Services Tax Act, 2017; 
(58) "integrated tax" means the integrated goods and services tax levied under the 
Integrated Goods and Services Tax Act; 
(59) "input" means any goods other than capital goods used or intended to be used 
by a supplier in the course or furtherance of business; 
(60) "input service" means any service used or intended to be used by a supplier in 
the course or furtherance of business; 
(61) "Input Service Distributor" means an office of the supplier of goods or services 
or both which receives tax invoices issued under section 31 towards the receipt of input 
services and issues a prescribed document for the purposes of distributing the credit of 
central tax, State tax, integrated tax or Union territory tax paid on the said services to a 
supplier of taxable goods or services or both having the same Permanent Account 
Number as that of the said office; 
PART III] 
	 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 	 13 
The West Bengal Goods and Services Tax Act, 2017. 
(Chapter I—Preliminary. 	 Section 2.) 
(62) "input tax" in relation to a registered person, means the central tax, State tax, 
integrated tax or Union territory tax charged on any supply of goods or services or both 
made to him and includes— 
(a) the integrated goods and services tax charged on import of goods; 
(b) the tax payable under the provisions of sub-sections (3) and (4) of 
section 9; 
(c) the tax payable under the provisions of sub-sections (3) and (4) of 
section 5 of the Integrated Goods and Services Tax Act; or 
(d) the tax payable under the provisions of sub-sections (3) and (4) of 
section 9 of the Central Goods and Services Tax Act, 
but does not include the tax paid under the composition levy; 
(63) "input tax credit" means the credit of input tax; 
(64) "intra-State supply of goods" shall have the same meaning as assigned to it in 
section 8 of the Integrated Goods and Services Tax Act; 
(65) "intra-State supply of services" shall have the same meaning as assigned to it 
in section 8 of the Integrated Goods and Services Tax Act; 
(66) "invoice" or "tax invoice" means the tax invoice referred to in section 31; 
(67) "inward supply" in relation to a person, shall mean receipt of goods or services 
or both whether by purchase, acquisition or any other means, with or without 
consideration; 
(68) "job work" means any treatment or process undertaken by a person on goods 
belonging to another registered person and the expression "job worker" shall be 
construed accordingly; 
(69) "local authority" means 
(a) a Panchayat as defined in clause (d) of article 243 of the Constitution; 
(b) a Municipality as defined in clause (e) of article 243P of the Constitution; 
(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other 
authority legally entitled to, or entrusted by the Central Government or 
any State Government with the control or management of a municipal 
or local fund; 
(d) a Cantonment Board as defined in section 3 of the Cantonments Act, 2006; 41 of 2006. 
(e) a Regional Council or a District Council constituted under the Sixth 
Schedule to the Constitution; 
(f) a Development Board constituted under article 371 of the Constitution; or 
(g) a Regional Council constituted under article 371A of the Constitution; 
(70) "location of the recipient of services" means,— 
(a) where a supply is received at a place of business for which the registration 
has been obtained, the location of such place of business; 
(b) where a supply is received at a place other than the place of business for 
which registration has been obtained (a fixed establishment elsewhere), 
the location of such fixed establishment; 
(c) where a supply is received at more than one establishment, whether the 
place of business or fixed establishment, the location of the establishment 
most directly concerned with the receipt of the supply; and 
(d) in absence of such places, the location of the usual place of residence of 
the recipient; 
14 	 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 	 [PART III 
The West Bengal Goods and Services Tax Act, 2017. 
(Chapter I.—Preliminary.—Section 2.) 
(71) "location of the supplier of services" means,— 
(a) where a supply is made from a place of business for which the registration 
has been obtained, the location of such place of business; 
(b) where a supply is made from a place other than the place of business for 
which registration has been obtained (a fixed establishment elsewhere), 
the location of such fixed establishment; 
(c) where a supply is made from more than one establishment, whether the 
place of business or fixed establishment, the location of the establishment 
most directly concerned with the provisions of the supply; and 
(d) in absence of such places, the location of the usual place of residence of 
the supplier; 
(72) "manufacture" means processing of raw material or inputs in any manner that 
results in emergence of a new product having a distinct name, character and use and 
the term "manufacturer" shall be construed accordingly; 
(73) "market value" shall mean the full amount which a recipient of a supply is 
required to pay in order to obtain the goods or services or both of like kind and quality 
at or about the same time and at the same commercial level where the recipient and the 
supplier are not related; 
(74) "mixed supply" means two or more individual supplies of goods or services, 
or any combination thereof, made in conjunction with each other by a taxable person 
for a single price where such supply does not constitute a composite supply. 
Illustration: A supply of a package consisting of canned foods, sweets, chocolates, 
cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a 
mixed supply. Each of these items can be supplied separately and is not dependent on 
any other. It shall not be a mixed supply if these items are supplied separately; 
(75) "money" means the Indian legal tender or any foreign currency, cheque, 
promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, 
money order, postal or electronic remittance or any other instrument recognized by the 
Reserve Bank of India when used as a consideration to settle an obligation or exchange 
with Indian legal tender of another denomination but shall not include any currency 
that is held for its numismatic value; 
(76) "motor vehicle" shall have the same meaning as assigned to it in clause (28) 
of section 2 of the Motor Vehicles Act, 1988; 	 59 of 1988. 
(77) "non-resident taxable person" means any person who occasionally undertakes 
transactions involving supply of goods or services or both, whether as principal or agent 
or in any other capacity, but who has no fixed place of business or residence in India; 
(78) "non-taxable supply" means a supply of goods or services or both which is 
not leviable to tax under this Act or under the Integrated Goods and Services Tax Act; 
(79) "non-taxable territory" means the territory which is outside the taxable territory; 
(80) "notification" means a notification published in the Official Gazette and the 
expressions 'notify' and 'notified' shall be construed accordingly; 
(81) "other territory" includes territories other than those comprising in a State and 
those referred to in sub-clauses (a) to (e) of clause (114); 
(82) "output tax" in relation to a taxable person, means the tax chargeable under 
this Act on taxable supply of goods or services or both made by him or by his agent but 
excludes tax payable by him on reverse charge basis; 
(83) "outward supply" in relation to a taxable person, means supply of goods or 
services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or 
disposal or any other mode, made or agreed to be made by such person in the course or 
furtherance of business; 
4 
PMT III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 	 15 
The West Bengal Goods and Services Tax Act, 2017. 
(Chapter 1.—Preliminary.—Section 2.) 
(84) "person" includes— 
(a) an individual; 
(b) a Hindu Undivided Family; 
(c) a company; 
(d) a firm; 
(e) a Limited Liability Partnership; 
(f) an association of persons or a body of individuals, whether incorporated 
or not, in India or outside India; 
(g) any corporation established by or under any Central Act, State Act or 
Provincial Act or a Government company as defined in clause (45) of 
section 2 of the Companies Act, 2013; 
(h) any body corporate incorporated by or under the laws of a country outside 
India; 
(i) a co-operative society registered under any law relating to co-operative 
societies; 
(j) a local authority; 
(k) Central Government or a State Government; 
(1) society as defined under the Societies Registration Act, 1860; 	 21 of 1860. 
(m) trust; and 
(n) every artificial juridical person, not falling within any of the above; 
(85) "place of business" includes— 
(a) a place from where the business is ordinarily carried on, and includes a 
warehouse, a godown or any other place where a taxable person stores his 
goods, supplies or receives goods or services or both; or 
(b) a place where a taxable person maintains his books of account; or 
(c) a place where a taxable person is engaged in business through an agent, 
by whatever name called; 
(86) "place of supply" means the place of supply as referred to in Chapter V of the 
Integrated Goods and Services Tax Act; 
(87) "prescribed" means prescribed by rules made under this Act on the 
recommendations of the Council; 
(88) "principal" means a person on whose behalf an agent carries on the business 
of supply or receipt of goods or services or both; 
(89) "principal place of business" means the place of business specified as the 
principal place of business in the certificate of registration; 
(90) "principal supply" means the supply of goods or services which constitutes 
the predominant element of a composite supply and to which any other supply forming 
part of that composite supply is ancillary; 
(91) "proper officer" in relation to any function to be performed under this Act, 
means the Commissioner or the officer of the State tax who is assigned that function by 
the Commissioner; 
(92) "quarter" shall mean a period comprising three consecutive calendar months, 
ending on the last day of March, June, September and December of a calendar year; 
(93) "recipient" of supply of goods or services or both, means— 
(a) where a consideration is payable for the supply of goods or services or 
both, the person who is liable to pay that consideration; 
(b) where no consideration is payable for the supply of goods, the person to 
whom the goods are delivered or made available, or to whom possession 
or use of the goods is given or made available; and 
18 of 2013. 
16 	 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 	 [PART III 
The West Bengal Goods and Services Tax Act, 2017. 
(Chapter I—Preliminary—Section 2.) 
(c) where no consideration is payable for the supply of a service, the person 
to whom the service is rendered, 
and any reference to a person to whom a supply is made shall be construed as a 
reference to the recipient of the supply and shall include an agent acting as such on 
behalf of the recipient in relation to the goods or services or both supplied; 
(94) "registered person" means a person who is registered under section 25 but 
does not include a person having a Unique Identity Number; 
(95) "regulations" means the regulations made by the Government under this Act 
on the recommendations of the Council; 
(96) "removal" in relation to goods, means— 
(a) despatch of the goods for delivery by the supplier thereof or by any other 
person acting on behalf of such supplier; or 
(b) collection of the goods by the recipient thereof or by any other person 
acting on behalf of such recipient; 
(97) "return" means any return prescribed or otherwise required to be furnished 
by or under this Act or the rules made thereunder; 
(98) "reverse charge" means the liability to pay tax by the recipient of supply of 
goods or services or both instead of the supplier of such goods or services or both 
under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or 
sub-section (4) of section 5 of the Integrated Goods and Services Tax Act; 
(99) "Revisional Authority" means an authority appointed or authorised for revision 
of decision or orders as referred to in section 108; 
(100) "Schedule" means a Schedule appended to this Act; 
(101) "securities" shall have the same meaning as assigned to it in clause (h) of 
section 2 of the Securities Contracts (Regulation) Act, 1956; 
(102) "services" means anything other than goods, money and securities but includes 
activities relating to the use of money or its conversion by cash or by any other mode, 
from one form, currency or denomination, to another form, currency or denomination 
for which a separate consideration is charged; 
(103) "State" means the State of West Bengal; 
(104) "State tax" means the tax levied under this Act; 
(105) "supplier" in relation to any goods or services or both, shall mean the person 
supplying the said goods or services or both and shall include an agent acting as such 
on behalf of such supplier in relation to the goods or services or both supplied; 
(106) "tax period" means the period for which the return is required to be 
furnished; 
(107) "taxable person" means a person who is registered or liable to be registered 
under section 22 or section 24; 
(108) "taxable supply" means a supply of goods or services or both which is leviable 
to tax under this Act; 
(109) "taxable territory" means the territory to which the provisions of this 
Act apply; 
42 of 1956. 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017. 	 17 
The West Bengal Goods and Services Tax Act, 2017. 
(Chapter I.—Preliminary.—Section 2.) 
(110) "telecommunication service" means service of any description (including 
electronic mail, voice mail, data services, audio text services, video text services, radio 
paging and cellular mobile telephone services) which is made available to users by 
means of any transmission or reception of signs, signals, writing, images and sounds or 
intelligence of any nature, by wire, radio, visual or other electromagnetic means; 
(111) "the Central Goods and Services Tax Act" means the Central Goods and 12 of 2017. 
Services Tax Act, 2017; 
(112) "turnover in State" or "turnover in Union territory" means the aggregate 
value of all taxable supplies (excluding the value of inward supplies on which tax is 
payable by a person on reverse charge basis) and exempt supplies made within a State 
or Union territory by a taxable person, exports of goods or services or both and 
inter-State supplies of goods or services or both made from the State or Union territory 
by the said taxable person but excludes central tax, State tax, Union territory tax, 
integrated tax and cess; 
(113) "usual place of residence" means— 
(a) in case of an individual, the place where he ordinarily resides; 
(b) in other cases, the place where the person is incorporated or otherwise 
legally constituted; 
(114) "Union territory" means the territory of,— 
(a) the Andaman and Nicobar Islands; 
(b) Lakshadweep; 
(c) Dadra and Nagar Haveli; 
(d) Daman and Diu; 
(e) Chandigarh; and 
(f) other territory. 
Explanation.—For the purposes of this Act, each of the territories specified in 
sub-clauses (a) to (f) shall be considered to be a separate Union territory; 
(115) "Union territory tax" means the Union territory goods and services tax levied 
under the Union Territory Goods and Services Tax Act; 
(116) "Union Territory Goods and Services Tax Act" means the Union Territory 14 of 2017. 
Goods and Services Tax Act, 2017; 
(117) "valid return" means a return furnished under sub-section (1) of section 39 
on which self-assessed tax has been paid in full; 
(118) "voucher" means an instrument where there is an obligation to accept it as 
consideration or part consideration for a supply of goods or services or both and where 
the goods or services or both to be supplied or the identities of their potential suppliers 
are either indicated on the instrument itself or in related documentation, including the 
terms and conditions of use of such instrument; 
(119) "works contract" means a contract for building, construction, fabrication, 
completion, erection, installation -, fitting out, improvement, modification, repair, 
maintenance, renovation, alteration or commissioning of any immovable property 
wherein transfer of property in goods (whether as goods or in some other form) is 
involved in the execution of such contract; 
(120) Words and expressions used and not defined in this Act but defined in the 
Integrated Goods and Services Tax Act, the Central Goods and Services Tax Act, the 
Union Territory Goods and Services Tax Act and the Goods and Services Tax 
(Compensation to States) Act shall have the same meanings as assigned to them in 
those Acts. 
18 	 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 10, 2017 	 [PART III 
The West Bengal Goods and Services Tax Act, 2017. 
(Chapter 11.—Administration.—Sections 3-6.) 
CHAPTER II 
ADMINISTRATION 
Officers under the 
Act. 3. The Government shall, by notification, appoint the following classes of officers 
for the purposes of this Act, namely:— 
(a) Commissioner of State tax, 
(b) Special Commissioners of State tax, 
(c) Additional Commissioners of State tax, 
(d) Senior Joint Commissioners of State tax, 
(e) Joint Commissioners of State tax, 
(f) Deputy Commissioners of State tax, 
(g) Assistant Commissioners of State tax, and 
(h) State Tax Officers: 
Provided that, the officers appointed under the West Bengal Value Added Tax Act, West Ben. Act 
2003, shall be deemed to be the officers appointed under the provisions of this Act. 	 XXXVII of 2003. 
Appointment of 
officers. 
Powers of 
officers. 
Authorisation of 
officers of central 
tax as proper 
officer in certain 
circumstances. 
4. (1) The Government may, in addition to the officers as may be notified under 
section 3, appoint such persons as it may think fit to be the officers under this Act. 
(2) The Commissioner shall have jurisdiction over the whole of the State, the Special 
Commissioner and an Additional Commissioner in respect of all or any of the functions 
assigned to them, shall have jurisdiction over the whole of the State or where the State 
Government so directs, over any local area thereof, and all other officers shall, subject 
to such conditions as may be specified, have jurisdiction over the whole of the State or 
over such local areas as the Commissioner may, by order, specify. 
5. (1) Subject to such conditions and limitations as the Commiss

Excerpt shown. Open the full act in Lexace.

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