Entry tax

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Aruna

Aruna (Querist)
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25 January 2014 what is entry tax. ??

MJ Krishnamurthy

MJ Krishnamurthy (Expert)
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26 January 2014 Most of the states are having an Entry of Goods Act. Tax is charged under this Act on goods which are not taxable under ST or VAT Acts,like sugar,textiles,tobacco products,lubricants or luxury goods and some cases of advance tax collection,where tax avoidance is common. Such ET is levied on entry of goods in to a state territory from outside a state...mjk

CA Piyush Chandanmal Rakhecha

CA Piyush Chandanmal Rakhecha (Expert)
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27 January 2014 Dear MJK,

Can you please highlight the word "From Outside the State".

As the entry tax is levy by state government on entry of specific goods in local state for use / consumption which are imported from outside state; Whether it includes goods imported from other state as well as goods imported from outside the territory of India (i.e. IMPORT).

Please also help us with the definition of "IMPORT" under Maharashtra entry tax

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