The Assessee can get a complete guide of Entry Tax here in our website. Check the applicability of Entry Tax and Entry Tax Rates for different States.
What is Entry Tax?
Entry Tax is a tax charged or levied or imposed on goods purchased or brought within the State or from outside the State. Entry Tax is charged separately by the State Governments of India. This Entry Tax Act was introduced on 01/09/2000. Entry Tax Rates are applicable as per State Government Rules. This Tax is charged on the items which are notified by the State and these items notified may vary for State to State.
Who is liable to pay Entry Tax?
Any Dealer who is having a course of business and brings goods into a local area or takes delivery of goods on its entry into a local area is liable to pay Entry Tax. This dealer may be a casual dealer, occasional dealer, and a non-residential dealer. Entry Tax may be applicable to a commercial or Central trade undertaking as well as State Government Company, industries, H.U.F, a firm, a society, a club which carries on business.
Who are exempted from payment of Entry Tax?
If the Goods or products manufactured or transported and brought are related to any Defence or Research and Development of Defence then that goods are exempted from Entry Tax. These Goods are Exempted from Entry Tax under Entry Tax Act. The goods brought into the State are exempted from Entry Tax if the aggregate value is less than 1 Lakh and 2 Lakh in a year.
Applicability of Entry Tax in Different States
Here in the table given below you can check the applicability of Entry Tax in Different Sates.
|S.No.||State Name||Date of Applicability|
|1.||Andhra Pradesh||2nd May 2001|
|2.||Arunachal Pradesh||1st April 2005 as per Section 3 (2)(b) of AP VAT|
|3.||Assam||1st October 2001|
|5.||Chhattisgarh||1st September 1976|
|6.||Goa||1st September 2000|
|7.||Gujarat||1st September 2001|
|8.||Haryana||5th May 2000|
|9.||Jammu & Kashmir||3rd April 2000|
|10.||Jharkhand||1st April 2006|
|11.||Karnataka||1st October 1980|
|12.||Kerala||9th June 1994|
|13.||Madhya Pradesh||1st September 1976|
|14.||Telangana||17th October 1996|
State wise Entry Tax Rates
Entry Tax Rates are different for different States. For knowing the Entry Tax Rates click on the links below.