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Schedule of rates of tax on Professions, Trades, Callings and Employments (w.e.f. 01.04.2013) under THE WEST BENGAL STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1979

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S1368210307-5818ched­ule of rates of tax on Pro­fes­sions, Trades, Call­ings and Employ­ments (w.e.f. 01.04.2013) under THE WEST BENGAL STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1979

Ser­i­al No. Class of Persons Rate of tax Sched­ule No. & Sub

No.
  1. Salary and wage earn­ers. Such per­sons whose month­ly salaries or wages are-
i) Rs. 3,000 or less Nil 1(i)
ii) Rs. 3,001 or more, but less than Rs.5,001 Nil 1(ii)
iii) Rs. 5,001 or more, but less than Rs.6,001 Nil 1(iii)
iv) Rs. 6,001 or more, but less than Rs.7,001 Nil 1(iv)
(v) Rs. 7,001 or more, but less than Rs.8,001 Rs. 50 per month 1(v)
(vi) Rs. 8,001 or more, but less than Rs.9,001 Rs. 90 per month 1(vi)
(vii) Rs. 9,001 or more, but less than Rs.15,001 Rs. 110 per month 1(vii)
(viii) Rs. 15,001 or more, but less than Rs.25,001 Rs. 130 per month 1(viii)
(ix) Rs. 25,001 or more, but less than Rs.40,001 Rs 150 per month 1(ix)
(x) Rs. 40,001 and above Rs. 200 per month 1(x)
  1. a)
 Legal prac­ti­tion­ers includ­ing Solic­i­tors and notaries public;
b) Med­ical prac­ti­tion­ers includ­ing med­ical con­sul­tants and dentists;
bb) Direc­tors (oth­er than those nom­i­nat­ed by Gov­ern­ment) of com­pa­nies reg­is­tered under the Com­pa­nies Act, 1956 (1 of 1956)
c) Tech­ni­cal and pro­fes­sion­al con­sul­tants includ­ing archi­tects, engi­neers, Char­tered accoun­tants, actu­ar­ies, man­age­ment con­sul­tants and tax consultants.
Where the annu­al gross income of the per­sons men­tioned above is-
(i) Rs. 18,000 or less Nil 2(a)/(b)/(bb)/©(I)
(ii) Rs. 18,001 or more, but less than Rs. 24,001 Rs. 216 per annum 2(a)/(b)/(bb)/©(ii)
(iii) Rs. 24,001 or more, but less than Rs. 36,001 Rs. 300 per annum 2(a)/(b)/(bb)/©(iii)
(iv) Rs. 36,001 or more, but less than Rs. 60,001 Rs. 360 per annum 2(a)/(b)/(bb)/©(iv)
(v) Rs. 60,001 or more, but less than Rs. 72,001 Rs. 480 per annum 2(a)/(b)/(bb)/©(v)
(vi) Rs. 72,001 or more, but less than Rs. 84,001 Rs. 540 per annum 2(a)/(b)/(bb)/©(vi)
(vii) Rs. 84,001 or more, but less than Rs. 96,001 Rs. 600 per annum 2(a)/(b)/(bb)/©(vii)
(viii) Rs. 96,001 or more, but less than Rs. 1,08,001 Rs.1080 per annum 2(a)/(b)/(bb)/©(viii)
(ix) Rs 1,08,001 or more, but less than Rs. 1,80,001 Rs1320 per annum 2(a)/(b)/(bb)/©(ix)
(x) Rs. 180001 or more, but less than Rs. 300001 Rs.1560 per annum 2(a)/(b)/(bb)/©(x)
(xi) Rs. 300001 or more, but less than Rs. 480001 Rs. 1800 per annum 2(a)/(b)/(bb)/©(xi)
xii) Rs. 480001 and above Rs. 2400 per annum 2(a)/(b)/(bb)/©(xi)
3. Postal agents under the Nation­al Small Sav­ings Scheme or Chief agents, prin­ci­pal agents ‚spe­cial agents, insur­ance agents and sur­vey­ors or loss asses­sors reg­is­tered or licensed under the Insur­ance Act, 1938 (4 of 1938). Where the annu­al gross income of the per­sons men­tioned above is-
(i) Rs. 18,000 or less Nil 3 (i)
(ii) Rs. 18,001 or more, but less than Rs. 24,001 Rs. 216 per annum 3 (ii)
(iii) Rs. 24,001 or more, but less than Rs. 36,001 Rs. 300 per annum 3 (iii)
(iv) Rs. 36,001 or more, but less than Rs. 60,001 Rs. 360 per annum 3 (iv)
(v) Rs. 60,001 or more, but less than Rs. 72,001 Rs. 480 per annum 3 (v)
(vi) Rs. 72,001 or more, but less than Rs. 84,001 Rs. 540 per annum 3 (vi)
(vii) Rs. 84,001 or more, but less than Rs. 96,001 Rs. 600 per annum 3 (vii)
(viii) Rs. 96,001 or more, but less than Rs. 1,08,001 Rs.1080 per annum 3 (viii)
(ix) Rs. 1,08,001 or more, but less than Rs. 1,80,001 Rs.1320 per annum 3 (ix)
(x) Rs. 1,80,001or more but not less than Rs.3,00,001 Rs.1560 per annum 3 (x)
(xi) Rs. 3,00,001 or more, but less than Rs. 4,80,001 Rs.1800 per annum 3(xi)
(xii) Rs. 4,80,001 and above Rs. 2400 per annum 3(xii)
Expla­na­tion- For the pur­pos­es of the entries against Ser­i­al Nos.2 and 3, “annu­al gross income”, In rela­tion to remu­ner­a­tion, com­mis­sion or any oth­er charge, by what­ev­er name called, relat­ing to his pro­fes­sion or call­ing in West Ben­gal, receiv­able by him dur­ing the imme­di­ate­ly pre­ced­ing year.
4. (a) Mem­bers of Asso­ci­a­tions recog­nised under the For­ward Con­tracts (Reg­u­la­tion) Act, 1952 (74 of 1952) Rs. 900 per annum 4(a)
(b)(i) Mem­bers of Stock Exchanges recog­nised under the Secu­ri­ties Con­tracts (Reg­u­la­tion) Act, 1956 (42 of 1956) Rs. 900 per annum 4(b)(i)
(b)(ii) Remisiers recog­nised by a Stock Exchange Rs. 400 per annum 4(b)(ii)
5. (a ) Estate agents or pro­mot­ers or bro­kers or com­mis­sion agents or del credere agents or mer­can­tile agents  Rs2,500 per annum 5(a)
(b) Con­trac­tors of all descrip­tions engaged in any work :

Such con­trac­tors whose gross busi­ness in a year is:
(i) less than Rs. 1,00,000 Nil 5(b)(i)
(ii) Rs. 1,00,000 or more, but less than Rs.5,00,000 Rs .300 per annum 5(b)(ii)
(iii) Rs. 5,00,000 or more, but less than Rs.10,00,000 Rs. 750 per annum 5(b)(iii)
(iv) Rs. 10,00,000 or more Rs. 900 per annum 5(b)(iv)
Expla­na­tion- For the pur­pos­es of this entry, “gross busi­ness” shall mean the aggre­gate of the amounts of the valu­able con­sid­er­a­tion or part there­of receiv­able dur­ing the imme­di­ate­ly pre­ced­ing year in respect of a con­tract or con­tracts exe­cut­ed whol­ly or part­ly dur­ing such year.
6. Steve­dores, clear­ing agents, cus­toms agents, licensed ship­ping bro­kers or licensed boat suppliers Rs2,500 per annum 6
7. (a) Own­ers of Sub­scribers Trunk Dialling (STD) or Inter­na­tion­al Sub­scriber Dial­ing (ISD) booths-
(i) sit­u­at­ed with­in the area Sit­u­at­ed with­in the area of the Cal­cut­ta Met­ro­pol­i­tan Plan­ning Area as described in the First Sched­ule to the West Ben­gal Town and Com­pa­ny (Plan­ning and Devel­op­ment) Act,1979 Rs.300 per annum 7(a)(i)
(ii) sit­u­at­ed in oth­er areas Rs. 200 per annum 7(a)(ii)
(b) Per­sons engaged in couri­er services Rs. 500 per annum 7(b)
© sig­nal provider, cable oper­a­tor, and cable hir­er, in cable tele­vi­sion net­work, and their agents Rs. 500 per annum 7©
8. (a) Book­mak­ers and train­ers licensed by the Roy­al Cal­cut­ta Turf Club or any oth­er Turf Club in the State. Rs2,500 per annum 8(a)
(b) Jock­eys licensed by any Turf Club in the State Rs.150 per annum 8(b)
9. (a) Deal­ers liable to pay tax under the West Ben­gal Sales Tax Act,1994 (West Ben­gal Act XLIX of 1994) or the Cen­tral Sales Tax Act, 1956 (74 of 1956) or the West Ben­gal Val­ue Added Tax Act,2003 (West Ben. Act XXVII of 2003) :-
(i): such deal­ers oth­er than those men­tioned in sub-item (ii) whose annu­al gross turnover of sale is
(A) less than Rs.2,00,000 Rs.150 per annum 9(a) (i) (A)
(B) Rs.2,00,000 or more, but not exceed­ing Rs.7.5 lakh Rs.300 per annum 9(a) (i) (B)
© above Rs.7.5 lakh but not exceed­ing Rs.25 lakh Rs.600 per annum 9(a) (i) ©
(D) above Rs.25 lakhs but not exceed­ing Rs.50 lakhs Rs.1200 per annum 9(a) (i) (D)
(E) above Rs. 50 lakhs but not exceed­ing Rs.2 crore Rs.2000 per annum 9(a) (i) (E)
(F) above 2 crore Rs.2500 per annum 9(a) (i) (F)
Expla­na­tion. – For the pur­pos­es of this entry, “annu­al gross turnover of sales” shall mean the turnover of sales as defined in the West Ben­gal Sales Tax Act, 1994 (West Ben. ActXLIX of 1994) or the West Ben­gal Val­ue Added Tax Act, 2003 (West Ben. Act XXVII of 2003) dur­ing the imme­di­ate­ly pre­ced­ing year.
(ii) any deal­er as occu­pi­er of a jute mill, or ship­per of jute, as defined in the West Ben­gal Sales Tax Act, 1994 (West Ben. ActXLIX of 1994) or the West Ben­gal Val­ue Added Tax Act,2003 (West Ben. Act XXVII of 2003) Rs.2,500per annum 9(a) (ii)
(b) Occu­piers, own­ers, lessees or licensees, as the case may be, of rice mills Rs.2,500per annum 9 (b)
10. Occu­piers of fac­to­ries as defined in the Fac­to­ries Act, 1948 (63 of 1948), who are not deal­er cov­ered by entry 9. Such occu­piers of factories-
(i) Where not more than fif­teen work­ers are working Rs. 600 per annum. 10 (i)
(ii) Where more than fif­teen work­ers are working Rs.1500 per annum 10 (ii)
Expla­na­tion. – For the pur­pos­es of this entry and entry 11, the aver­age num­ber of work­ers or employ­ers who were work­ing or employed dur­ing the last pre­ced­ing year shall be tak­en into con­sid­er­a­tion. This aver­age num­ber shall be arrived at by adding the aver­age num­ber of work­ers or employ­ees who attend­ed in each work­ing month in the year and divid­ing the total by the num­ber of such months.
11.  Employ­ers or shop-keep­ers 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 who are not cov­ered by entry 9.

                            Such employ­ers or shop-keepers-
(i). Where there are no employees Rs. 50 per annum 11 (i)
(ii) Where there are less than five employees Rs. 100 per annum 11 (ii)
(iii) Where there are five or more employ­ees but less than eleven employees. Rs. 250 per annum 11 (iii)
(iv) where there are eleven or more employ­ees but less than twen­ty employees Rs. 350 per annum 11 (iv)
(v) where there are twen­ty or more employees Rs. 600 per annum 11 (v)
12 Own­ers or lessees of petrol/diesel fill­ing sta­tions and ser­vice Sta­tions and agents and dis­trib­u­tors includ­ing retail deal­ers of liq­ue­fied petro­le­um gas. Rs.2,500per annum 12
13 (a) Own­ers or occu­piers of dis­til­leries, brew­eries and bot­tling plants Rs.2500 per annum 13 (a)
(b) Licensed for­eign liquor vendors Rs 2500 per annum 13 (b)
© Own­ers or occu­piers or lessees of res­i­den­tial Hotels of 3‑star Category Rs2500 per annum . 13 ©
(d) Licensed coun­try liquor ven­dors and own­ers or occu­piers or lessees of res­i­den­tial Hotels below 3‑star category Rs.500 per annum. 13 (d)
(e) Licensed opi­um, pach­wai, tod­dy or bhang vendors Rs.250 per annum 13 (e)
(f) Own­ers, lessees or licencees, as the case may be, of –
(i) nurs­ing homes and patho­log­i­cal laboratories Rs.2500 per annum 13 (f) (i)
(ii) cin­e­ma hoses and theatres Rs. 500 per annum 13 (f) (ii)
(iii) video par­lours, video halls and video rental libraries Rs. 500 per annum 13 (f)(iii)
(g) Own­ers, licencees or lessees, as the case may be of premis­es let out for social functions Rs.2500 per annum 13 (g)
(h) Own­ers or occu­piers of cold storages Rs. 900 per annum 13 (h)
14 Own­ers of lessees of –
(a) beau­ty par­lours (non air-conditioned) Rs.900 per annum 14 (a)
(b) beau­ty par­lours ( air –con­di­tioned) Rs.2,500 per annum 14 (b)
© health resorts or slim­ming centres Rs2,500 per annum 14 ©
(d) air-con­di­tioned hair dress­ing saloons Rs.2,500 per annum 14 (d)
(e) air-con­di­tioned restaurants Rs.2,500 per annum 14 (e)
15.  Hold­ers of per­mits grant­ed and issued under The Motor Vehi­cles Act,1988 (59 of 1988), for Trans­ports vehi­cles, which are adapt­ed to be used for hire or reward.
Where any such per­son holds per­mit or per­mits for an taxi includ­ing auto-rick­shaws, three-wheel­er goods vehi­cles, trucks or buses—
(i)  in respect of each taxi includ­ing auto-rick­shaw or three-wheel­er goods vehicle Rs. 50 per annum 15 (i)
(ii) in respect of each truck or bus Rs. 100 per annum 15 (ii)
Pro­vid­ed that the total amount payable by the same hold­er shall not exceed Rs. 900 per annum.
16 Licensed money­len­ders under the Ben­gal Mon­ey lender Act, 1940 (Ben. Act X of 1940) Rs.2,500 per annum 16
17 (a) Indi­vid­u­als or insti­tu­tions con­duct­ing cheat funds and lotteries Rs 2,500per annum 17 (a)
(b) Autho­rised stock­i­est of lot­tery tickets Rs 2,500per annum 17 (b)
18.  Co-oper­a­tive soci­eties reg­is­tered or deemed to be reg­is­tered under the West Ben­gal Co-oper­a­tive Soci­eties Act,1983 (West Ben .Act XLV of 1983) and engaged in any pro­fes­sion, trade or calling-
(a) State lev­el societies Rs. 900 per annum 18 (a)
(b) Dis­trict lev­el societies Rs. 450 per annum 18 (b)
19 Bank­ing com­pa­nies as defined in the Bank­ing Reg­u­la­tion Act,1949(10 of 1949) Rs.2500 per annum 19
20 Com­pa­nies reg­is­tered under the Com­pa­nies Act, 1956 (1 of 1956) and engaged in any pro­fes­sion, trade or calling Rs.2500 per annum 20
21

 

 Part­ner­ship firms when engaged in any pro­fes­sion, Trade or call­ing Such firms whose gross annu­al turnover is-
(i) Rs.25 lakhs or less Rs.600 per annum 21(i)
ii) above Rs.25 lakhs but less than Rs.1 crore Rs.1200 per annum 21(ii)
(iii) Rs.1 crore or above Rs.2500 per annum 21 (iii)
Expla­na­tion- For the pur­pos­es of this entry “annu­al turnover” shall include the aggre­gate of the amounts or parts there­of receiv­able by way of remu­ner­a­tion, fee reward or any con­sid­er­a­tion for ser­vices ren­dered and sales made dur­ing the pre­vi­ous year by such firms.
22 Own­ers , licencees or lessees, as the case may be, of tuto­r­i­al homes and train­ing insti­tute of any descrip­tion, when engaged in any pro­fes­sion, trade of calling Rs.2500 per annum 22
Expla­na­tion- For the pur­pos­es of entry, train­ing insti­tutes” engaged in any cul­tur­al, social or wel­fare activ­i­ty shall be excluded
22A. Own­ers, licencees or lessees, as the case may be, of -
(a) inter­net cafe Rs.1500 per annum 22A(a)
(b) secu­ri­ty agency in rela­tion to the secu­ri­ty of any prop­er­ty or per­son, by pro­vid­ing secu­ri­ty per­son­nel or oth­er­wise and includes the pro­vi­sion of ser­vices of inves­ti­ga­tion, detec­tion or ver­i­fi­ca­tion of any fact or activity Rs.2500 per annum 22A(b)
© weigh­bridge Rs.1500 per annum 22A©
23 Per­sons, oth­er than those men­tioned in any pre­ced­ing entries, who are engaged in any pro­fes­sion, trade, call­ing or employ­ment, and in respect of whom a noti­fi­ca­tion is issued under sec­tion 3 of this Act. Rate of tax not exceed­ing Rs.2,500 per annum shall be as may be fixed by notification 23
Notwith­stand­ing any­thing con­tained in 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.

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