Entry Tax - Gujarat

Preeti (Consulting) (159 Points)

15 January 2008  


If the goods are brought with in the state from outside the state , entry tax is applicable.

Now the entry tax liability arises on agent and principal with reference to the below definition.

e)"importer" means a person who brings any of the specified goods into a local area from any place outside the State but not being a place outside the territory of the Union of India, for consumption, use or sale therein;

Please clarify the same.