The Government of Punjab,Department of Excise & Taxation has levied Entry tax on 12 new items Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000) with effect from 05-02-2010 vide notifications dated 01-02-2010. The new goods on which entry tax has been imposed along with the tax rate applicable are summarized hereinafter

Name of Goods Rate Applicable

Cement                                             12.5%

Ceramic tiles                                  12.5%

D.G. Set                                            12.5%

D-oiled  Cake and Rice Bran         4%

Marble                                             12.5%

Diesel                                                8.8%

Furnace oil                                         2%

Transformers 4%

Lubricants                                     12.5%

Plywood 12.5%

Wheat Flour (branded)                 4%

Vanaspati and Refined Oils
         4%

The copy of notifications relating to above imposition of tax are reproduced here with for ready reference:

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3-A/2010.- In exercise of the powers conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to levy a tax on Cement, at the rate of twelve and a half  percent in  the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government  of Punjab

Department of Excise and Taxation.

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3-A/ 2010. – In exercise of the powers conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to levy a tax on Ceramic Tiles, at the rate of twelve and a half percent in the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government of Punjab,

Department of Excise and Taxation.

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3-A/ 2010. – In exercise of the powers conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to levy a tax on D.G. Set at the rate of twelve and a half percent in the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government of Punjab,

Department of Excise and Taxation.

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3-A/ 2010.- In  exercise of the powers conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to  levy a tax on D-oiled  Cake and Rice Bran at the rate of four percent in  the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government of Punjab,

Department of Excise and Taxation.

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3-A/2010.- In exercise of the powers conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to levy a tax on Marble the rate of twelve and a half percent in the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government of Punjab,

Department of Excise and Taxation.

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3-A/2010.- In exercise of the powers conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to levy a tax on Diesel, at the rate of 8.8 percent in the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government of Punjab,

Department of Excise and Taxation.

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3-A/ 2010.- In  exercise of the powers conferred by section  3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to levy a tax on Furnace oil at the rate of  two percent in  the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government of Punjab,

Department of Excise and Taxation.

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3-A/ 2010. – In exercise of the powers conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to levy a tax on Transformers at the rate of four percent in the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government  of Punjab,

Department of Excise and Taxation.

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3-A/ 2010. – In exercise of the powers conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to levy a tax on Lubricants at the rate of twelve and a half percent in the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government  of Punjab,

Department of Excise and Taxation.

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3A/Amd ( )/2010. – In exercise of the powers conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to levy a tax on Plywood, at the rate of twelve and a half  percent in the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government  of Punjab,

Department of Excise and Taxation.

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3-A/ 2010. – In exercise of the powers conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to  levy a tax on Wheat Flour (branded) at the rate of four percent in  the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government of Punjab,

Department of Excise and Taxation.

GOVERNMENT OF PUNJAB

DEPARTMENT OF EXCISE AND TAXATION

NOTIFICATION

The 1st February, 2010

No.S.O._____/P.A.9/2000/S.3-A/ 2010. – In exercise of the powers conferred by section 3-A of the Punjab Tax on Entry of Goods into Local Areas Act, 2000 (Punjab Act No.9 of 2000), and all other powers enabling him in this behalf, the Governor of Punjab is pleased to levy a tax on Vanaspati and Refined Oils at the rate of four percent in the hands of all the persons including a taxable person registered under the Punjab Value Added Tax Act, 2005 with effect from 5th February, 2010.

S.S. BRAR,

Financial Commissioner Taxation and

Secretary to Government of Punjab,

Department of Excise and Taxation.

—————-

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(Author – Amit Bajaj Advocate, Bajaj & Bajaj Advocates, 128, Sangam complex, Milap chowk, Jalandhar City (Punjab), Email: amit@amitbajajadvocate.com, M +919815243335)

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0 responses to “Entry Tax Imposed on new goods in Punjab”

  1. Rakesh says:

    is entry tax applicable on old electric motors

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