The Finance Department, Govt. of West Bengal on February 18, 2026, notified regarding the exemption of Rural Employment Cess on Tea Estates in West Bengal.
The Government has granted a one-year exemption from payment of rural employment cess to tea estates producing green tea leaves, under Section 4(5) of the West Bengal Rural Employment and Production Act, 1976. This exemption applies to cess otherwise leviable under Section 4(2A) of the Act and will be effective from April 01, 2026.
[Notification no. - 321-F.T]