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MAHARASHTRA TAX ON THE ENTRY
OF GOODS INTO LOCAL AREAS ACT, 2002
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This is an Act, providing for
levy of Entry Tax on goods brought within the Maharashtra State from outside the
State. The tax is only on the goods which are mentioned in schedule, which at
present covers mainly various petroleum products. With effect from 1st April,
2008, Tiles and Air Conditioners are also covered in the net of entry tax. There
are different rates for different products. As per the Act, the rate of tax
cannot be higher than the rate prescribed under the MVAT Act. The rate of tax
effective from 1.4.2008 and various goods covered by the Act are as per the
Schedule given here below.
"SCHEDULE
[See Sections 2(1)(k) and 3(1)]
|
Sr.
No. |
Description of goods |
Rate of tax |
|
(1) |
(2) |
(3) |
|
1 |
1 High Speed Diesel Oil,—
|
|
|
|
(a) imported into local area of the Municipal Corporations of the
Brihan Mumbai,
Thane and Navi Mumbai ; and
|
34% + one rupee per litre. |
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(b) imported into local area other than mentioned in clause (a)
above.
|
31% + one rupee per litre.
|
|
2 |
Aviation Turbine Fuel (Duty paid) (other than that covered by entry 3).
|
25% |
|
3 |
Aviation Turbine Fuel (Bonded)
|
30% |
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4 |
Aviation Gasoline (Duty Paid)
|
10% |
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5 |
Aviation Gasoline (Bonded)
|
24% |
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6 |
Any other kind of motor spirit,—
(a) Imported into local area of the Municipal Corporations of the.
Brihan Mumbai, Thane and Navi Mumbai ; and
|
30% + one rupee per liter |
|
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(b) imported into local area other mentioned in clause (a)
above. |
29% + one rupee per than
liter.
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|
7 |
Bitumen |
12.5% |
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8 |
Light diesel oil |
— do — |
|
9 |
Naphtha |
— do — |
|
10 |
Low Sulpher Heavy stock
|
— do — |
|
11 |
Kerosene non-PDS |
— do — |
|
12 |
Furnace Oil including heavy furnace oil and residual furnace oil.
|
— do — |
|
13 |
Air Conditioning machines, comprising motor driven fan and elements for
changing
the temperature. (W.e.f. 1-4-2008)
|
— do — |
|
14 |
All types of tiles whether vitrified or not, including those made from
cements,
ceramic, natural or artificial stones, marble, travertine, alabaster or
granite but
excluding asphaltic roofing tiles and earthen roofing tiles. (W.e.f.
1-4-2008)
|
— do — |
The machinery provisions are
separately stated under the Act itself.
Threshold limit for
registration
Every importer who imports
the specified goods mentioned above worth Rs. 10,000 or more is required to
apply for registration in Form No. 1 within 30 days from the date of exceeding
the turnover limit.
Payment of Tax and Filing
of Returns
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Type of Importer |
Time Limit for payment of taxes |
Return-cum-challan |
|
Unregistered Importer |
Within 30 days from the date of entry of goods into
local area
|
Form 4 |
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Registered Importer |
Monthly, within 25 days of the next month |
Form 4 |
Levy and collection of
tax, penalties and interest
The Authorities appointed
under the VAT Act will perform all the duties under the Entry Tax provisions
relating to assessment, review, collection of taxes, interest and penalty and
they will have the same powers as under the VAT Act.
All the provisions of the VAT
Act relating to returns, imposition of the tax liability, recovery of tax from
the third parties, appeals, rectification, review, refunds, penalties, seizure
of documents, compounding of offences etc. will apply to the Entry Tax
provisions.
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