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Himachal Pradesh imposed Entry tax on Entry of specified Goods into Local Area

The Government of Himachal Pradesh has introduced a new Entry tax legislation wef 7 April 2010.  The new Entry tax legislation (The Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010) seeks to levy Entry tax on specified goods brought into a local area for the purpose of use, consumption or sale therein. 

Key features of the new legislation are as follows:

  • Entry tax would be levied on entry of specified goods such as diesel, lubricants, iron & steel, cement, goods used in works contract at specified rates ranging between 4% to 7%.
  • Threshold limit of one lakh rupees (in terms of value of goods brought into the local area) has been prescribed, provided such goods are meant for use in manufacturing or processing activities.  In all other cases, threshold limit has been prescribed at two lakh rupees.
  • Liability to pay Entry tax would be on a dealer who brings or causes to bring such specified goods in the local area within the State of HP.
  • No fresh registration under the new Entry tax Act should be required for dealers who are already registered under the HP VAT Act.  Such dealers would be deemed to be registered under the said Entry tax Act.
  • Entry tax exemptions have been provided in respect of following:

–  Goods on which VAT under the HP VAT Act has already been paid or has become payable;
–  Goods which are resold (in same form) outside HP/ in the course of inter-state trade or commerce/ in the course of export outside India;
–  Goods on which Entry tax has already been levied under the said Act; and
–  Specified goods which primarily include goods exempt from VAT under the HP VAT Act.

  • Special provisions have been introduced with regard to levy of Entry tax on motor vehicles in the State.
  • Provisions pertaining to payment of taxes, interest, tax authorities, assessment etc under the HP VAT Act have been made applicable to the new Entry tax Act also.

A copy of the said Entry tax Act has been attached below for your reference.

The Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010)

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47 Comments

  1. sunder singh says:

    Sir me paramilitry force me hu. Me himacal see belong karts hu . Jab me chandigarh ya other states me just a huge to Mujhe 40 Rd ki entry fees dene padti hai. Kya force member ko be entry fees deni padti hai

  2. Praveen Patial says:

    Dear sir I am from Himachal Pradesh and my car private number also register in Himachal Pradesh but when I come to another state such that Chandigarh,Jalandhar ya Kalka pinjor etc
    So when we back to go home I mean to say when I am enter the Himachal I have pay the entry tax Rs30/- so tell me it is right ya wrong thing.
    And plz tell me any contact no to ask any Enquiry or complaint

    Thanks

  3. Ankur Pandey says:

    Dear Sir,

    I was set up factory in parwanoo HP . i was purchased raw material outside from delhi . i got bill including Cst 2%. i want to know what is the entry in tally according to me purchaser cr, interstae purchase dr, input cst dr pls respond

  4. Ritu says:

    1. wanted to sell finished wooden products to a client in Himachal for more than 10lacs, will their be an entry tax, if yes how much ?

    2. If i sell the same goods to a dealer in himachal, does he need to pay a entry tax. Because he would further sell it to the client with HP Vat.

    Please suggest

  5. sunil says:

    Sir , main diffance me hun main CSD ambala cantt se car kharid rha hun or main chata hun ki is new car ko hp paonta sahib main regt karwaon kya mughe hp entry tax pay karna padega

  6. Harbhajan Singh says:

    we willing to load our Jammu base Petrol tanker from Punjab to Leh (J&K)waya Himachal,please tell us about how to fill tax/permit what we do at both barder.

  7. Anish Kumar says:

    Dear Sir, my question is that i had my own firm at delhi i had purchased a laundry machine from haryana after paying vat & had taken the delivery of the same at Himalayan Group of institutions Kala Amb. That my firm have to install the washing laundry at the said college in their premises. That at border the ETO had impounded the machine & had imposed a 3% entry tax & had given me the receipt of the entry tax in the name of college. my qeury is wether the ETO has resanoablly charged the entry tax if it is reasonable the tax receipt should be in my firm’s name despite of the college? could it be appealed & where it was to be appealled?

  8. prasad says:

    Dear Sir,

    Imported machinery purchased from out said india, if any exemption is there in Himachal Pradesh Entry Tax, what is the rate of Entry Tax, If entry tax paid after reimbursement provision is there

  9. cs thakur says:

    i am a  defence personnel. purchaged new car in 2010 and registered it at bangalore when i was posted there.now posted to field area,want to bring same vehicle to hp and register it at sundernagar my  home town of which i am proud of. can any one clarify whether do i have to pay entry tax.if no than thanks. if yes why so.

  10. Devendra singh says:

    Dear Sir
    We are trader and supplier of (Compressor machine us under water diving) and wants to supply some machine to HP (Shimla) us for diving school (Shimla)
    Kindly let me know if we should pay this tax or not.
    Thanks
    Devendra

  11. anil dhiman says:

    we are going Fabric transfer from Daman to Baddi ………we will pay Entry tax on this transition pls Confirm…….  

  12. suresh Kumar says:

    dear sir,
    we are manufacturing of Medical equipments Like as (ecg machine at parwanoo HP)can we are liable to paid entry tax if paid than what type of prasantage?

  13. D R Ahuja says:

    We are manufacturer of G.I.Pipes in the state of punjab and we shall be supplying G.I. pipes to I&PH deptt shimla(H.P.)against there tender .So what will be the entry tax?

  14. Rajat sharma says:

    i want to buy skoda fabia from chandigarh,as no showroom of skoda exists in himachal pradesh.Do i have to pay the entry tax. and how much will be registration charges( including road tax, entry tax, if any) for the same vehicle costing 4,95,000 rupees. (I am a himachali bonifide person.) Please consider my query as soon as possible…Your prompt action will be highly appreciated. Thanks in advance

  15. Raksha says:

    We are the system itegrator LTD company in Gujarat. We have received an order from AIR. We want despacth the material ( Passive materail) by road from Gujarat to Kasauli(HP) AIR. AIR is the end user.
    Kindly let me know 1) Weather we have to pay the Entry Tax ?? If yes, then what we need to do first?? What will be the rate applicable??

  16. Sanjev Kumar says:

    1.Do tax pay for H.P. entry tax shall consideration as input tax credit for assessment?
    2.Are capital goods subjected to pay H.P. entry tax?
    3. Are Imported goods subjected to pay H.P. entry tax?
    4. pls let me know rate of tax for packing materials & raw material used in manufacturing unit.

  17. Vijeder Vats says:

    The commodities suffered with CST may be exempted from entry tax imposed by the H.P. government. entry tax collected may also be setup in VAT/CST payable by the parties.
    thanks
    regards
    Vijender vats

  18. Virender says:

    1.Entry Tax being imposed in input material is it cover enven carrugated boxes , which shown in Shedule II entry No 11

    2. what is the date of depositing Entry tax and submission of Return .

  19. Taruna Tanwar says:

    Dear Sir

    We are manufacturer and supplier of water purification machines and wants to supply some machines to HP

    Kindly let me know if we should pay this tax or not.

    Thanks

    Taruna Tanwar

  20. K. C. Gupta Advocate says:

    HP Govt has levied entry tax on certain items which are Raw material for the Mfg. Units for example Iron and Steel which is used is so many goods mfd. which will enhance the cost of production. HP Govt. should amend the HP Vat Act 2005 on the lines of section 13-A of Punjab Vat act 2005 to consider entry tax paid by the dealer to be included in the Input Tax credit. Please do it immediately to avoid loss to the public.

    K. C. Gupta

  21. Sunil Kumar says:

    Dear Sir,

    Which typies of goods which are used in manufacturing are coverd in exemption?

    What are the prosessor of refund of entery tax which are used in manufacturing?

    Thanking you,

  22. satit says:

    1.Do tax pay for H.P. entry tax shall consideration as input tax credit for assessment?
    2.Are capital goods subjected to pay H.P. entry tax?
    3. Are Imported goods subjected to pay H.P. entry tax?

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