Entry Tax in different states in India – Part 6 – Rajasthan
The Rajasthan High Court [Jodhpur Bench], while delivering the judgement in Dinesh Pouches Ltd vs State of Rajasthan & Others, held that the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 is unconstitutional and invalid.
The High Court held that the Act was not compensatory as no special services were provided to those from whom the tax was collected. The Act was held to impede interstate trade and commerce. The prior assent of the President was not obtained as required by Article 304(b) of the Constitution.
Date of decision: 21st August 2007
Thank you for sharing!
I want to latest status of Entry Tax for purchase of goods from outside state of Rajasthan.
Entry Tax is applicable or not as it was lying pending for final decision.
Your valuable opinion required.
09829360075
The decision dated 21 Aug 2007 still stands and the entry tax in Rajasthan has been held unconstitutional. However, you must contact a CA or Advocate in sales tax practice in Rajasthan for confirmation.
One Govt. Dept of Rajasthan is saying to impose Entry tax, as per them no any official infomration in this regard from Rajasthan Govt., On that basis they are going to cancle my bid in one tender.
Please confirm to whom i can collect official information regarding ending of Entry tax in rajasthan. Pls .reply asap
If i want to sell materials to a charitable organisation in Rajasthan which is not having any CST or LST Registration do I need to get any entry form or Way bill from the said organisation. If yes what is the procedure to do so as they are not involved in any commercial activities and hence do not have any registrations.
The issue of Entry Tax in the state of Rajasthan is still pending under SC presently. the Act is declared unconstitutional and void wait and watch till the decission of the Suprem Court.
We are plastic Bag manufacturer in Gujarat, We want to sell our product in Rajasthan. we would like to know, is there any Entry Tax on our product for the buyer of Rajasthan.?
if our buyer has no C.S.t. No. can we sale to them by charging Gujarat Vat Rate as C.S.T. without having Vat Form-47
Plastic Bag is covered under the entry tax in the state of Rajasthan @4% and will be exempted if the Vat paid on further sale in the state of Rajasthan.
VAT-47 form is mendatory for import any goods in Rajasthan the Plastic bag is falling under the list issued for the Purpose of rule 53 as declared goods for the VAT-47. if your buyer has no CST you can sold goods to him charging Gujarat VAT and the bilty will be made in the name of buyer to buyer (self) if you dispatche the goods in your name it covered under CST sales.
If my buyer in Rajastha has no CST No.,He is manufacturing Textile Cloth on which there is no Vat applicable.
Now if I sale to them and prepare bilty by self,then what document required for transprotsation of Goofs?, Our Bill mantioning Local Vat of Gujarat state in his name can be considered as a Valid document for transporation to Rajasthen in case of Self Bilty
Yes,the local purchase bill ie Gujrat vat paid bill (No Credit Invoice) is the sufficient document for importing the goods for him self.
If I sale the plastic bags in Rajasthan without ‘C’ form with local Gujarat Vat. In this transcation whether my buyer of Rajsthan will have to pay Entry Tax in rajasthan or not? if he does not have any C.S.T. No.
The present status can be summarized as under:
1. While a division bench of the Rajasthan High Court has held the Act to be ultra vires / unconstitutional, two other division benches, had held it to be intra vires.
2. Ergo, the matter has been referred to a three judge bench, and is pending consideration as on date.
3. The matter is also pending consideration of a larger bench of the Supreme Court of India, as it has framed specific questions for reference in its order dated December 17th, 2009 in Jaiprakash Associates Case.
Rishabh Sancheti
Advocate
European Master in Law and Economics.
Erasmus Mundus Scholar.
LL.M., Universität Hamburg.
Diploma di Master Universitario di I livello in Law and Economics, Universita Degli Studi Di Bologna.
LL.M., Universität Wien.
B.B.A.-LL.B. (Honors) (Cum Laude), National Law University, India.
Please provide me Validity dt.of Entry tax, goods name which goods under entry tax and rate of entry tax pay in rajasthan.
S.No. Description of goods Rate of tax (%)
1 Sugar, batasha, mishri, makhana and sugar toys 0.25
2 Stainless steel ingots, billets, blooms, flats and flat bars. 0.5
3 Tin plate 1
4 Oilseed (excluding Til), and edible oil for manufacturing or refining 1
5 Air Conditioner and refrigerator 1
6 Mineral water and water sold in sealed containers 1
7 Aerated water 1
8 X-ray apparatus and equipments, medical imaging, diagnostic and therapeutic equipments.. 1
9 All types of motor vehicles (other than tractors) including two and three wheelers including their parts and accessories. 1
10 Wind mills and their accessories deleted by notification no. F.12(14)FD/Tax/2005-98 Dt. 11/10/2006 1
11 Tobacco deleted by Notification No. F.12(40)FD/Tax/2007-03 Dt. 04/04/2007 1.5
12 Opium (other than lanced poppy head) 1.5
13 Suji and flour 2
14 Gwar whether whole or splitted including dal whether refined or not and gwar gum deleted by notif. No. F12(28)FD/Tax/2007/150 dt. 09.03.2007 2
15 Optical fibre cable and Polyethylene Insulated Jelly Filled Telecommunication (PIJF) cables 2
16 All kinds of industrial fuels including petrol, gasoline, High speed diesel oil, Superior Kerosene Oil, LPG (including toluene, propene, butylene, butadine, ethylene, oxylene,
mix-xylene, benzene), ATF (Aviation turbine fuel), Furnace oil, haxene (solvent oil), Naphtha, Lubricant (including lube oil, transformer oil greases), Natural gas, Petroleum jelly (including vaseline) Paraffin wax (including chlorinated paraffin wax), LSHS (low sulphur high stocks) CBFS (carbon black feed stock), Petroleum coke in any form, Mineral turpentine oil, Heavy alkylate, Matloye acetate, Remax, Revive, C-9 known by whatever name 3
17 Light diesel oil 3
18 Liquefied Natural Gas (LNG) 3.5
19 All kinds of non-alcoholic drinks and beverages 4
20 Ice-cream 4
21 Tyres and tubes and flaps of two wheeler, three wheeler and four wheeler motor vehicles, or motor vehicles with more than four wheels, of jeep trailors 4
22 Coffee, cocoa 4
23 Wireless reception instruments and apparatus, radios and radio gramophones, television, V.C.R., V.C.P., taperecorders, transistors and parts and accessories thereof 4
24 All kinds of electrical and electronic goods including electronic meters, FAX Machines, ATM, SIM cards and Smart Cards; and their parts and accessories. 4
25 Aluminum structurals, steel fabrication items including G.S. Stay Sets, insulators, pin insulators, switch fuse units and isolators 4
26 All kinds of telephone and parts thereof 4
27 Television sets, washing machine, microwave oven 4
28 Lubricants 4
29 All kinds of paper and paper products including exercise books 4
30 HDPE bags and plastic bags & sacks 4
31 ACSR Conductors 4
32 Transformers 4
33 Hand pumps, their parts and accessories 4
34 Computers and their accessories 4
35 Dyes and dye-stuffs, textile auxiliaries including chemicals used in textile processin g and starch 4
36 Photocopiers 4
37 Hydraulic Excavators (earth moving and mining machinery), mobile cranes and hydraulic dumpers 4
38 Cement 4
39 Bitumen 4
40 Generating sets 4
41 Tin Containers 4
42 Explosives 4
43 A.C. Pressure pipes 4
44 Steel structurals and steel bars including Thermomechanically Treated Steel bars (TMT) 4
45 Salt petre, gum powder, potash and explosives 4
46 All types of sainitary goods & fittings, pipes & pipe fittings 4
47 Ceramic and glazed tiles 4
48 Glass and glass sheets 4
49 Pan Masala (not zarda mixed) Rate amendment from 8 to 4 by notif. No. 12(14) FD/Tax/2005-24 Dt. 26/04/2006 4
50 Weigh-bridges 8
51 Lifts and elevators 8
52 Marble cutting tools, gangsaw, diamond bit 8
53 Photographic films & photographic paper 8
54 All kinds of firearms including parts and accessories thereof. 8
55 Lottery tickets 10
56 Cigarettes, Cheroots, Cigars and Cigarillos Rate amendment from 12 to 6 by notif. No. 12(14) FD/Tax/2005-24 Dt. 26/04/2006, deleted by Notification No. F.12(40)FD/Tax/2007-03 Dt. 04/04/2007 6
57 Zarda mixed pan masala including gutka and churi Rate amendment from 20 to 16 by notif. No. 12(14) FD/Tax/2005-24 Dt. 26/04/2006, deleted by Notification No. F.12(40)FD/Tax/2007-03 Dt. 04/04/2007 16
58 PP/HDPE woven fabrics inserted by notification no. F12(28)FD/Tax/2007/151 Dt. 09/03/2007 4
59 Tobacco, Cigarettes, Cheroots, Cigars and Cigarillos, Zarda mixed pan Masala including gutka and churi inserted by Notification No. F.12(40)FD/Tax/2007-03 Dt. 04/04/2007 12.5
the above table is the list of items for entry tax in the state of rajasthan. some of them are exempted from entry tax subject to payment of VAT on further sale. Plastic bages are covered under the list of entry tax @ 4% and will be exmpted after payment of VAT. detail list is given above.
We have sold fans to RRVPNL against C Form . They have paid 4% entry Tax . Please advise is entry tax applicable on Fans , if yes , Is RRVPNL exempted from payment against any declation to Commercial Tax department.
i want to sale goods {cement} from rajasthan to punjab. by cst rate 2% or 4% without c form to registered dealer for personal use not for sale
I want to know the entry tax %age in haryana,goa,punjab & orissa
I want to buy Diesel Generating Set from Bangalore which will be installed at Jodhpur – Rajastan. I do not have VAT or CST registration as it is not applicable to our industry. We are registered under Service Tax.
Does entry tax is applicable to the above transaction at Rajastan. If yes, what is the percentage ? We are buying the DG set for our own use.
What are the forms required to be filled to transport the goods from Bangalore to Jodhpur
We are in Andra Pradesh.
Buying Bitumen form Chennai. Wether Entra tax will applicable apart from CST.
Thanking you
Rajeshwar
Airports Authority of India
Tirupati
Dear Mr. Rajeshwar,
Bitumen is exempted from entry tax as well as entry tax has declared unconstitutional in the case of Dinesh pauch Ltd. by the High Court of Jodhpur further petition is under consideration of the SC.
we are UPS and batteries traders we need to supply different states in india from ANDHRA PRADESH, can we know tax structures in all the states along with entry taxes.
Could you go into more detail on this? Btw, the advice you gave me is really good.
I have to say, that I could not agree with you in 100%, but it’s just my opinion, which could be wrong.
I want to ship Potato Flakes to Rajasthan. Whether form 47 is Required
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please let me know is thereany entry tax on coal in rajasthan. if yes , can the set off be availed. pl. guide
Hey quite great blog!!
i want to purchase a tata commercial vehicle from outside rajasthan will there wold be extra charge for entery in rajasthan including vat
plz contact me
9414480188
Hello, will someone please tell me if the entry tax in rajastan for a water purification plant. My client who is a forigen company is doing work in rajastan and wants the plant for its staff in the desert site. They have no VAT or TIN nos, the invoice is taxed @ 12.5% CST.
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I am purchasing a generator from agra(UP). i m doing the business of supply electricity through generator in the rural area of bihar. when i purchase a generator i pay CST to the dealer. the question is should i liable to pay VAT under bihar VAT 2005 then what percent on generator. or only entry tax and what percent. i have registration no of CST, VAT.
gives utilize a good web site decent Gives thank you for the efforts to guide everyone
hello sir
i want to know about that which tarpulin connected goods we can sale in rajashan on exemted base(without sale tax) .
and also want to know that these goods are exemted in rajasthan or not?
pvc coated fabric
nerrow woven tape
immitation leather
Sir
Recently Sales tax dept of Assam has held that Polymer granules falls under Chemicals as such liable to pay entry tax @2%. Please give legal examples that Chemicals & Polymer granules are separate.
please give urgent reply as we are facing harassement.
regards
gautam
One Govt. Dept of Rajasthan is saying to impose Entry tax, as per them no any official infomration in this regard from Rajasthan Govt., On that basis they are going to cancle my bid in one tender.
Mr. Malani:
That is not legally sustainable. No one can cancel your bid on this basis.
write in detail @ jurisnexusATgmailDOTcom
We are the manufacurer of LED display boards. please let us know the punjab entry tax for the same.
In which goods entry tax is applicable in orissa.
We are the trader of transformer oil situated in rajasthan.the issue is entry tax is applicable on transformer oil greese and lubricants,does it also include transformer oil..?? and entry tax is applicable only for the manufacturer who is using transformer oil or on the trader aswell.??.!!
I want to latest status of Entry Tax for purchase of goods from outside state of Rajasthan.
Entry Tax is applicable or not as it was lying pending for final decision. & entry tax rate
Your valuable opinion required.
yogesh
Please you tell me about Entry Tax applicable if I purchase in my State (Rajasthan) or Outside state.and Entry tax rate in rajasthan for the year 2007-08.Any composition Scheme tell me for Entry tax.
With Best Regard,
(Goverdhan)
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what is the rate of tax i have to pay if i brought a commercial vehicle from other state and which type of tax duty it will called?
@ Gaurav
The rate of tax to bring in a commercial vehicle will depend on the nature of vehicle, and whether you want to bring the vehicle for ‘own use’ or for resale.
Also, there is a dispute presently going on with regard to whether both entry tax on goods AND entry tax on motor vehicles is payable, or only one of them. In addition to this, the road-tax (under Rajasthan Motor Vehicle Taxation Act, 1951) is also leviable on all vehicles which are liable for registration.
hope this helps,
–
Rishabh Sancheti
Advocate
European Master in Law and Economics.
Erasmus Mundus Scholar.
LL.M., Universität Hamburg.
Diploma di Master Universitario, Universita Degli Studi Di Bologna.
LL.M., Universität Wien.
B.B.A.-LL.B. (Honors) (Cum Laude), National Law University, Jodhpur.
Want to know the present status of old Entry Tax demands in Rajasthan . Is any recent decision given in this regard bu Hon’ble High Court .
entry tax on wood
entry tax on imported wood in up from others state purchase
We want to sale Cement made articles (sale base point is Baroda, Gujarat) to individual customer based at Rajasthan. The invidual customer who is not a register dealer. The said material will be used for his house construction. Badically these cement made articles are in nature of decorative concrete. I just want to know in such deal for a unregistered dealer/consumer VAT 47 form is required or not.
Where goods in movement are imported for his personal use not for sale form VAT-47 is not applicable in the state of Rajasthan. just a simple declaration containing the facts that the goods in movement is for personal use and not for sale shall be attached along with the bilty and invoice.
Sir,please give the Service tax remittance period,return period with due dates and TDS due dates
Service tax is payable quarterly in case of individual and in other case monthly. the due date of payment is 5th of end of quarter/month as the case may be. the service tax of march qtr/month will be paid on or before 31st March. Return period of service tax is half yearly (April-Sept, Oct-March)
TDS is payable on 7th of next month. return period of quarterly on or before 15th after end of qtr. the form 16A shall be issued qtrly as per new provision of TDS. the TDS of March may be deposited withing two month from the end of March. whereas as per new provision of TDS any TDS amount due can be deposited before due date of filling of IT return expenses will not be disallowed.
So, before you start your way up, taking those guides stated previously is worth everything.
Kindly confirm whether entry tax is applicable if we are importing the items from other countries. what is the procedure we are stationed at Bangalore(Karnataka) India
we have not deposit entry tax from aug 2007 because court saty in rajasthan and received demand notice from sales tax deptt for 2007-2008 and 2008-2009 please advise shall we depost demand
optical supply…
I do agree with your views on Entry Tax in different states in India – Part 6 – Rajasthan … ? Although most of the information provided is true as per my knowledge but I don’t agree fully. I think it should be more practical. I visited your website …
I am a trader and engaged in packing materials eg.hdpe bags , L.D.poly packs ,polyster pouches etc.pl.let me know if i have booked a order from local party and sold googs ag.form ” C “.party are liable to pay entry tax or not.If yes pl.give us rate.
svar projects company issued by ganganager form 47 .
I need the entry tax list (chart) in the state of Bihar and Jharkhand separately.
Regards,
tapas das
we have the manufacturing unit in odisha and we want purchase generator from other state,
please let me know the % rate of entry tax
regard
amar
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Entry tax rate reqired
Sir, I am working Elevator company. our business is Supply, Installation and Modernization of Elevators (Lifts) in AP. as of now we are not paying any Entry Tax in AP. we will receive the materials from Different states.
I request your good is there any Entry Tax is applicable is AP if it there can u give the details for the same.
Dear Sir,
We hv buy plactic hdpe bags & other packing materials ag.form ” C ” from out of state.Do we liable to pay entry tax on the purchase made from other state.