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Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs

CGST & CX : KOLKATA ZONE

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Who we are

The CGST & CX., KOLKATA ZONE is a Central Government office, working under Central Board of Indirect Taxes (CBIC), Department of Revenue, Ministry of Finance, Government of India. The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise and Central GST Commissionerates and the Central Revenues Control Laboratory. This Zone has been created vide Notification No. 17/2017 – Central Excise (N.T) dated 19th June,2017, which came into force with effect from 22/06/2017. Accordingly, the geographical jurisdiction of Principal Chief Commissioner of Central Goods and Service Tax (CGST) Commissionerates, Divisions, Ranges, Audit Commissionerates, Audit Circles and Appeal Commissionerates under Kolkata Zone were notified vide Central Excise Trade Notice No. 02/2017 dated 22/06/2017. The Principal Chief Commissioner`s Office is at Kolkata.The Kolkata Zone is entrusted with monitoring the work of Goods and Service Tax and Central Excise being performed by 6(Six) Executive Commissionerates, having their offices at Kolkata North, Kolkata South ,Howrah, Haldia, Bolpur, and Siliguri and two Commissioners (Appeal) also having their offices at Kolkata & one at Siliguri. Also there is a Office of Audit-I, Audit-II, Durgapur Audit. The jurisdiction of Kolkata zone spreads over the entire state of West Bengal and Sikkim and union territory of Andaman and Nicobar. GST is the biggest source of revenue of Government of India through Indirect Taxation.

The GST, in broad term, is a tax payable upon supply of any goods or service. The present rate of GST is mainly divided in 4(four) slabs of 5%, 12%, 18% and 28% . However, some commodities i.e. tobacco (chapter 24) and Petroleum product (chapter 27) have not yet been brought under GST instead status quo are being maintained i.e. Central Excise Duty and VAT are leviable upon that product. An optional exemption from GST, subject to conditions, is available to the units, having annual turnover below Rs.20 Lakhs/ 40 Lakhs in respect of sale of Goods and Services respectively. In few commodities this exemption is not available. Main guiding statutes for GST Excise administration are GST Act, 2017.

The proposed Goods & Services Tax (GST) regime in India achieved a milestone when The Constitution (One Hundred and First) Amendment Act 2016 was notified on 16th September, 2016. The Central Goods and Service Tax, Kolkata is a Central Government office, working under Central Board of Indirect Taxes (CBIC), Department of Revenue, Ministry of Finance, Government of India. The Zone has been created vide Govt. of India, Ministry of Finance Notification No. 13/2017 – Central Excise (N.T) dated 9th June,2017 read with Notification No. 17/2017 – Central Excise (N.T) dated 19th June,2017 and came into force with effect from 22/06/2017.



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