Clarification on GST Applicability for Telephone and Internet Reimbursement Claims
This memorandum, numbered 1101-F(Y) and dated 24-03-2026, is issued by the Finance Department , Government of West Bengal. It provides clarification regarding the applicability of Goods and Services Tax (GST) on reimbursement claims for telephone (landline or mobile) and internet connection charges for eligible government officials.
Government of West Bengal
Finance Department
Audit Branch (Group T)
“NABANNA”, 325, Sarat Chatterjee Road, Howrah- 711102
(1270801)
No: 1101- F(Y) Date: 24.03.2026
MEMORANDUM
Subject: Clarification regarding applicability of GST on the reimbursement of Telephone (Land Line/ or Mobile connection and Internet connection) charges.
In terms of this Departments Memo no. 8871-F(Y) dated 31.10.2012 read with FD Memo no. 747-F(Y) dated 27.01.2009, no. 3385-F(Y) dated 28.04.2015 and no.3708-F(Y) dated 14.07.2016, reimbursement of Telephone (Land Line / or Mobile connection and Internet connection) charges was allowed to certain categories of Government officials of WB.
Now, it is hereby clarified that the amount reimbursable as allowed in the ibid memos is excluding tax or GST as applicable. GST at applicable rates may be reimbursed over and above the ceiling amount.
However, for pre-paid connection all eligible officers may submit telephone reimbursement claims in a proforma format ( enclosed herewith) if original bills/vouchers
cannot be furnished.
(P.K. Mishra, lAS)
Additional Chief Secretary
to the Govt. of West Bengal
No: 1101 /1(300)-F(Y) Date:24.03 .2026
Copy forwarded for information and necessary action to:
1. Pr. A.G. (A&E), West Bengal, Treasury Buildings, 2, Government Place West, Kolkata 700001.
2. Pr. A.G. (Audit), West Bengal, Treasury Buildings, 2, Government Place West, Kolkata 700001.
3. Accountant General (Receipt Works & Local Bodies Audit), West Bengal, CGO Complex, 3″ MSO Building, 5″ Floor, Block DF, Sector I, Salt Lake, Kolkata – 700064.
4. Additional Chief Secretary / Principal Secretary/ Secretary, Department requesting to circulate concerned offices/autonomous bodies/Parastatals under the administrative control of his Department.
5. Special Secretary / Additional Secretary / Commissioner/ Joint Secretary / Deputy Secretary, Finance Department. · 6. The General Manager, Reserve Bank of India, Banking Department, 15-N.S. Road, Kolkata-1. 7. Financial Advisor, Department.
8. Director, ·—————-
9. Director of Treasuries & Accounts, West Bengal, Mitra Building, 8, Lyons Range, 3″ Floor, Kolkata – 70000 I.
10. Pay & Accounts Officer, Kolkata Pay & Accounts Office- I, Old Khadya Bhavan, 3rd Floor (East side), 11 A Mirza Ghalib Street, Kolkata – 700 087.
11. Pay & Accounts Officer, Kolkata Pay & Accounts Office-II, Old Khadya Bhavan, 211d& 3rd Floor, (West side), 11 A Mirza Ghalib Street, Kolkata – 700 087.
12. Pay & Accounts Officer, Kolkata Pay & Accounts Office-III, Suvanna, Salt Lake, Kolkata – 700064.
13. Commissioner, Division,
14. District Magistrate/District Judge/ Superintendent of Police, Commissionerate of Police 15. Sub-Divisional Officer, ————
16. Treasury Officer, _
17. Block Development Officer, _
18. Group / Branch, Finance Department.
19. Sri Sumit Mitra, Network Administrator, Finance (Budget) Department. He is requested to upload copy of this order in the website of Finance Department.
OSD & Ex- Officio Spl. Secy. to the
Government of West Bengal
Memo No. 1101-F(Y) dated 24-03-2026
Original Source: Finance Department, Government of West Bengal
Under the category: Finance Department