Entry tax

• Central government – Entry tax in states – State
governments control over the goods which enter
their boundaries.

• Entry tax – Fee levied by the state governments
on the transfer of goods from one state to another.
 Type of indirect tax levied.

• The State Entry Tax Act maintains rates for the
goods of each state.
 Tax rates vary for each state.

• Enforcement of entry tax -Department of
Commercial Taxes of that state.

• Essential commodities – Usually do not attract entry tax.
 Varies from state to state depending on the state’s policies.

• Entry Tax has been replaced by the Goods and Services Tax (GST)
 Inter-state movement of goods – IGST (Integrated GST)
 Intra-state transfers – CGST (Central GST) and SGST (StateGST).