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.
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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.