1. Punjab VAT notification levying additional tax(The Punjab Value Added Tax (Amendment) Ordinance, 2010 dated February 4, 2010)

Effective February 5, 2010, dealers are required to charge an additional tax calculated at 10% of the amount of tax payable. The additional tax in respect of liquor shall be effective April 1, 2010.

However, the additional tax shall not be required to be charged on the following:

  • declared goods, as defined under the Central Sales Tax Act, 1956
  • taxable turnover of a person paying turnover tax

The amount paid as additional tax shall be eligible for input tax credit.

2. Punjab Entry Tax notifications levying entry tax on certain goods(Notification Nos. S. O./P.A .9/2000/S. 3-A/2010 and S. O./P.A.9/2000/S.3-A/ 2010 dated February 1, 2010)

Effective February 5, 2010, the Government of Punjab has levied Entry Tax on specified goods. The tax shall be payable even if the tax on such goods is payable under the Punjab Value Added Tax law or the Central Sales Tax Act, 1956. The Entry Tax rates for some of the goods are given below:

Particulars Rate of Entry Tax
Cement 12.5%
Ceramic tiles 12.5%
Diesel Generating sets 12.5%
Diesel 8.8%
Furnace oil 2%
Transformers 4%
Lubricants 12.5%
Vanaspati and refined oils 4%


Read Other Articles from Advocate Amit Bajaj

(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 “Punjab VAT notification levying additional tax Punjab Entry Tax notifications levying entry tax on certain goods Contacts”

  1. satish dhingra says:


  2. rohit gupta says:

    dear sir, i am the manufacture of cement tiles and interlocking pavers, please tell me the rate of sales tax applicable on cement concrete tiles and interlocking pavers in punjab.

  3. yash pal says:

    dear sir, is surcharge on vat applicable on lump sum tax payers brick kiln owners

  4. sushil says:

    Is Entry tax and value added tax in Punjab is same

  5. Rakesh says:


    Is entry tax applicable on old electrical motors also

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