Entry Tax in Orissa

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Prashant (Querist)
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09 June 2009 We are sending our goods to our Consignment agent in Orissa from Maharashtra on F form.
E.g.: Pickle, Jam
Is their any liability of Entry Tax in Orissa???

Sumit gupta

Sumit gupta (Expert)
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09 June 2009 YES THERE IS ENTRY TAX. Subject to the provisions of sub-rule (4) the goods specified in part II of the Schedule to the Act shall be exigible to the tax at the rate of 2% of the purchase value.
Subject to the provisions of sub-rule (4), the goods specified in Part I of the Schedule to the Act shall be exigible to the tax at the rate of 1% of the purchase value

Prashant

Prashant (Querist)
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09 June 2009 Then who will be responsible for paying entry tax Consigner (outside from state) or Consignee (who received goods for trading)?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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21 July 2024 In Orissa (now Odisha), the liability for entry tax generally falls on the person who brings goods into the state for consumption, use, or sale. Here’s how it typically applies to your scenario:

1. **Applicability of Entry Tax:**
- Entry tax in Odisha is levied on goods entering the state, irrespective of whether they are for sale, use, or consumption.
- The tax is imposed at the time the goods enter the state and is payable by the person bringing the goods into Odisha.

2. **Your Scenario:**
- You are sending goods (Pickle, Jam) from Maharashtra to your consignment agent in Odisha using the F Form.
- F Form is typically used for interstate sales where goods are sold to a registered dealer for resale or use in manufacturing.

3. **Liability for Entry Tax:**
- In your case, since you are sending goods to your consignment agent (Consignee) in Odisha, and assuming these goods are not being sold directly to consumers but are for resale:
- The liability for paying entry tax would generally rest with the consignee (agent) in Odisha.
- The consignee (agent) would be responsible for declaring and paying entry tax on these goods when they enter Odisha.

4. **Responsibility:**
- As the consignor (sender) from Maharashtra, you are responsible for ensuring that the goods are accompanied by the necessary F Form, which allows for concessional tax treatment (usually CST at a reduced rate) on interstate sales.
- The consignee (agent) in Odisha, upon receipt of the goods, will be responsible for ensuring compliance with entry tax requirements and payment, if applicable.

5. **Documentation:**
- Ensure that all relevant documents, including the F Form, invoice, and transport documents, are properly maintained and provided to the consignee to facilitate smooth entry into Odisha and compliance with tax regulations.

**Note:**
- Entry tax regulations can vary, and it's essential to verify specific rules and rates applicable in Odisha for goods like Pickle and Jam.
- Consult with a tax advisor or the Odisha State Tax Department for precise guidance tailored to your business and goods categories to ensure compliance with entry tax requirements.

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