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Entry tax query

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RAHUL MAHAJAN

85 Points Posted on 26 January 2013

Hi,

We have not registered in ANY VAT because we are dealing in fresh vegetables.

Now, We have plan to import three machinery for our three projects in three location in india ( Himachal, Gujarat, Andhra Pradesh).

Our registered office in Delhi as per ROC.

Now, I am thinking to raised three invoices of Branch transfer :

one party is : ABC Pvt. Ltd.

Address : (Delhi)

Second party : ABC(Shimla) / ABC(Surat) / ABC(Hyderabad)

Is Entry tax applicable in case of branch transfer in these states?

As per my understanding Branch transfer is not covered under sale for VAT purpose.

Replies (1)

Mr Subrata Dasgupta

Finance Professional

170 Points Posted on 30 January 2013

Dear Rahul

Why do you want to raise three invoices for Branch Transfer ?

A better way of doing the transaction is to place three separate orders on the supplier for delivery in the concerned state. As far as my knowledge goes, Entry Tax on the machinery for Refrigeration Equipment for Food products is not applicable in any of the States.