THE WEST BENGAL VALUE ADDED TAX ACT, 2003 NOTIFICATIONS
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Body Notification No. 665 F. T. Dated 30th April, 2015.-

In exercise of the power conferred by sub-section (2) of section 19 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to fix the amount of tax payable under the said Act, as mentioned in column (3) in respect of sale of goods as mentioned in column (2) of the TABLE given below:-

TABLE

SI. No.	Item	Rate of tax
[1]	[2]	[3]
1	Other than filter cigarettes, of length exceeding 65 mm but not exceeding 70 mm	Rs. 1000 per thousand
2	Filter cigarettes of length (including the length of filter, the length of filter being 11 mm or its actual length whichever is more) not exceeding 60 mm	Rs. 350 per thousand
3	Filter cigarettes of length (including the length of filter, the length of filter being 11 mm or its actual length whichever is more) of length exceeding 60 mm but not exceeding 65 mm	Rs. 540 per thousand
4	Filter cigarettes of length (including the length of filter, the length of filter being 11 mm or its actual length whichever is more) of length exceeding 65 mm but not exceeding 70 mm	Rs. 760 per thousand
5	Filter cigarettes of length (including the length of filter, the length of filter being 11 mm or its actual length whichever is more) of length exceeding 70 mm but not exceeding 75 mm	Rs. 1200 per thousand
6	Filter cigarettes of length (including the length of filter, the length of filter being 11 mm or its actual length whichever is more) of length exceeding 75 mm but not exceeding 85 mm	Rs. 1550 per thousand
7	Cigarettes not falling in any of the serials as stated above.	Rs. 1550 per thousand

2. This notification shall come into effect from 2nd day of May, 2015.

By order of the Governor,

R K. Ganguly

Dy Secy. (Tech) to the Government of West Bengal.