State GST framework governs intra-State supply, registration, input tax credit, returns, refunds, and recovery procedures. West Bengal Goods and Services Tax Ordinance, 2017 establishes the State GST framework for levy and collection of tax on intra-State supplies in West Bengal and regulates officers, registration, supply, valuation, input tax credit, returns, payment, refunds, assessment, recovery, offences, appeals and related procedures. It defines the core GST terms, prescribes rules for composite and mixed supplies, reverse charge, composition levy, exemptions, time and value of supply, invoicing, record-keeping, electronic ledgers and tax compliance. The Ordinance also provides for transitional provisions, anti-profiteering, rule-making, notices, and repeal and savings.