The WB HRA Act - Definition u/S.2(h) read with sec.4(1) stipulates 'wages' as per ID Act. The ID Act defines wages as -
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Central Government Act
Section 2(gg)(rr) in The Industrial Disputes Act, 1947
(rr) 4 " wages" means all remuneration capable of being expressed in terms of money, which would, if the terms of employment, expressed or implied, were fulfilled, be payable to a workman in respect of his employment or of work done in such employment, and includes--
(i) such allowances (including dearness allowance) as the workman is for the time being entitled to;
(ii) the value of any house accommodation, or of supply of light, water, medical attendance or other amenity or of any service or of any concessional supply of food- grains or other articles;
(iii) any travelling concession;
(iv) 2 any commission payable on the promotion of sales or business or both;] but does not include--
(a) any bonus;
(b) any contribution paid or payable by the employer to any pension fund or provident fund or for the benefit of the workman under any law for the time being in force;
(c) any gratuity payable on the termination of his service;]
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You have to go by the above stipulations. Relevant extracts are attached for your guidance.