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effective upto 1st September, 2004
effective upto 30th June, 2006
Schedule VIII [See Section 17(1)(g)] Goods on sale of which tax is payable at the rate fixed in column (3) against the corresponding entry of such goods in column (2) of this Schedule-Effective upto 31st March 2005
Schedule VIII [See Section 17(1)(g)] Goods on sale of which tax is payable at the rate fixed in column (3) against the corresponding entry of such goods in column (2) of this Schedule-Effective upto 31st March 2010
Schedule VIII [See Section 17(1)(g)] Goods on sale of which tax is payable at the rate fixed in column (3) against the corresponding entry of such goods in column (2) of this Schedule-Effective upto 31st August 2011
Schedule VIII [See Section 17(1)(g)] Goods on sale of which tax is payable at the rate fixed in column (3) against the corresponding entry of such goods in column (2) of this Schedule-Effective upto 31st December 2016
Schedule VIII [See Section 17(1)(g)] Goods on sale of which tax is payable at the rate fixed in column (3) against the corresponding entry of such goods in column (2) of this Schedule-Effective upto 08th April 2020
Schedule VIII [See Section 17(1)(g)] Goods on sale of which tax is payable at the rate fixed in column (3) against the corresponding entry of such goods in column (2) of this Schedule-effective upto 30th September2020
Schedule VIII [See Section 17(1)(g)] Goods on sale of which tax is payable at the rate fixed in column (3) against the corresponding entry of such goods in column (2) of this Schedule-effective upto 27th October 2020
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The West Bengal Sales Tax - Schedules
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Body

SCHEDULE VIII

[See Section 17(1)(g)]

Goods on sale of which tax is payable at the rate fixed in column (3), against the corresponding entry of such goods in column (2), of this Schedule

Serial No. Description of goods Rate of tax

(per centum)

1 2 3
1 Omitted w.e.f 1st April, 2005  
2

Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liqueur, cordials, bitters, and wines, or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable fermented liquors-  
(i) where the goods being -  
(a) beer and other similar potable fermented liquors are sold by manufacturer or wholesaler to retailers or others; Zero;
(b) foreign liquor of any description other than (a) above are sold by wholesaler to retailers or others; Zero
(ii) where no additional excise duty or pass fee has been paid under the Bengal Excise Act, 1909. Fifty
3

Country liquor-  
(i) where such goods are sold by wholesaler to retailers or others; Zero
(ii) where no additional excise duty has been paid, under the Bengal Excise Act, 1909. Twenty