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of <h1>West Bengal Introduces 3% State Tax Composition Scheme for Service Providers with Turnover up to Rs. 50 Lakh.</h1> The Government of West Bengal issued a notification allowing a composition scheme for service suppliers with an annual turnover of up to 50 lakh rupees in the preceding year. Effective from April 1, 2019, eligible registered persons can pay a 3% state tax on intra-state supplies. Conditions include not making inter-state supplies, not being casual or non-resident taxable persons, and not using e-commerce platforms that collect tax at source. They cannot collect tax from recipients or claim input tax credit and must issue a bill of supply with specific wording. Certain goods like ice cream, pan masala, and tobacco are excluded.
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