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<h1>West Bengal GST Act 2017: State Tax on Intra-State Supplies, Reverse Charge, and E-Commerce Operator Responsibilities Explained</h1> The West Bengal Goods and Services Tax Act, 2017 mandates the levy of a state tax on all intra-state supplies of goods or services, excluding alcoholic liquor for human consumption. The tax rate, not exceeding 20%, is determined by the government based on council recommendations. Specific supplies like petroleum products are taxed from a notified date. The Act allows for reverse charge mechanisms, where the recipient or electronic commerce operator pays the tax instead of the supplier. If an e-commerce operator lacks a physical presence or representative, they must appoint someone in the taxable territory to fulfill tax obligations.