West Bengal GST Guidelines & Creative Industry Billing
West Bengal, anchored by the commercial and IT corridor of Kolkata (Salt Lake Sector V, Rajarhat New Town) alongside vibrant creative, literary, and design communities, follows a structured state GST framework. The GST state code for West Bengal is 19.
Intra-State vs Inter-State Splits in West Bengal
- Intra-State (Within West Bengal): When both the service provider and client are in West Bengal (e.g. Kolkata to Siliguri), apply 9% CGST + 9% SGST.
- Inter-State (Outside West Bengal): Invoicing clients in neighboring states such as Bihar (code 10), Odisha (code 21), or Jharkhand (code 20) requires the full 18% IGST.
West Bengal Graded Professional Tax Slabs
West Bengal implements a progressive, graded monthly Professional Tax (PT) schedule under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979:
- Monthly gross earnings up to ₹10,000: Nil
- ₹10,001 to ₹15,000: ₹110 per month
- ₹15,001 to ₹25,000: ₹130 per month
- ₹25,001 to ₹40,000: ₹150 per month
- Above ₹40,000: ₹200 per month (with ₹300 in the month of February, capping the total at ₹2,500/year).
Independent professionals and freelance contractors in Kolkata must hold a Certificate of Enrolment and pay annual professional tax on or before July 31 of each financial year.
State Tax Portal & Resources
The Directorate of Commercial Taxes, West Bengal administers the state GST rollout through their dedicated web portal: wbcomtax.gov.in.