No Entry Tax at Check Post in West Bengal !

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No Entry Tax at Check Post in West Bengal !

West Bengal has changed the rule of collection of entry tax at the various entry points to the state. Instead , now it has abolished the collection at check points and implemented a scheme of self assessment of entry tax which is is fixed at 1 % of the value of the goods.Thus ,no question of vehicles being detained anywhere within the local area including check-post can be done within the sate of West Bengal.

Salient Features of New Entry Tax Rules

  1. All registered dealers under the VAT Act importing goods through waybill will be deemed to be registered under the Entry Tax Act. There is no need for registration for entry tax purpose by the registered dealers.
  2. Registered dealers will furnish ONE PAGE Quarterly return online.
  3. The registered dealers will be required to make Monthly payment.
  4. Un-registered dealer or person after he pays the entry tax will be able to obtain waybill electronically by 15 th April, 2012. Till then, manual system will continue.
  5. Entry tax shall not be payable where goods are transported through West Bengal to other States or where the goods are meant for export out of the
  6. territory of India.
  7. No Assessment. Deemed Assessment for dealers who regularly file their return and pay tax.

Goods on Which No Entry Tax to be Paid

There will be no entry tax on goods specified as Exempted Goods (Schedule
A) under the VAT Act. Thus, no entry tax on:–
(i) Agricultural implements;
(ii) Bio-fertilisers and micronutrients;
(iii) Paddy
(iv) Rice;
(v) Wheat;
(vi) Flour (including atta, maida, suji, besan and sattu)
(vii) Pulses;
(viii) Sugar;
(ix) Salt
(x) Textile fabrics;
(xi) Vegetables;
(xii) Fruits;
(xiii) Egg;
(xiv) Meat;
(xv) Fish;
(xvi) Prawns;
(xvii) Livestock;
(xviii) Bread;
(xix) Fishnet, fishnet fabrics and fish net hook;
(xx) Seeds of fish, prawn and shrimp;

Specified goods liable to entry tax are

(1) Goods referred to in Schedule C of the West Bengal Value Added Tax Act, 2003 Excluding the following:–

  • (a) All Agricultural implements;
  • (b) Tractors, threshers, harvesters;
  • (c) Chemical fertilizers including basic slag, pesticides, weedicides,
  • insecticides, germicides, fungicides and herbicides, other than
  • bleaching powder;
  • (d) Tea;
  • (e) Groundnut or peanut seed, rapeseed and mustard seed;
  • (f) Bamboo including split bamboo, kite sticks and cut bamboo, and cane

(2) Foreign liquor, whether or not made in India, Goods referred to in Schedule
CA and Schedule D of the VAT Act;

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