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%

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

  1. satish dhingra says:

    ITC ALLOWED OR NOT ON BURNING LOSS IN ROLLING MILL OF IRON AND STEEL

  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:

    Sir,

    Is entry tax applicable on old electrical motors also

  6. rajeev kumar says:

    pls tell me how to calculate the entry tax i.e on which amount the tax wii be calculate with or without vat

  7. Vijay Gupta says:

    Is entry Tax in Punjab abolished ??

  8. SOM says:

    Sir,

    Please tell us if there is any ENTRY TAX on Pulses in punjab if yes dt of notification

    Thanks

  9. mohit mangal says:

    dear sir, wheather there is any entry tax applicable on designer cement tiles.i m a manufacturer in haryana and also want to know that if any indiviual from punjab purchase tiles from me and pay cst then what is the liability of tax for him at the time of entering goods in punjab.

    • Naresh K Gupta says:

      According to the news paper ans high court judgement in Punjab, No Entry tax in Punjab . Check post are not collecting any tax at the time of entering the goods in Punjab State

  10. JAYANT GUPTA says:

    is entry tax applicable for transformers if we supply directly to State electricity boards.

  11. SATISH GUPTA says:

    Please clarify whether the entry tax is applicable in case of electricals goods also and pl provide the list of items.

  12. AMIT BAJAJ ADVOCATE says:

    you will have to pay cst even if goods are purchased for personal use from outside punjab. There is no way out to escape CST

  13. sanjeev says:

    how can i purchase from o/s punjab with out sales tax form for my persnal use.

  14. Madhu says:

    Pl. let me konw the vat at which rate to be deducted from the Contractor’s Running Bill in PWD, Punjab.

  15. S. Chakraborty says:

    Referring to Notification No. S.O._____/P.A.9/2000/S.3-A/ 2010 for DG Set.

    Is it applicable for Entry of New DG Set only or
    Used (old) D.G Set are also taxable @ 12.5% for entry into Jallandhar.

    Pls let me know.

  16. Amit Bajaj Advocate says:

    As per the notification of 17-03-2010 the input tax credit on purchases can be claimed only upto the forth stage of purchases made from a importer or manufacturer.

  17. Deepak says:

    Please let me know the different stages defined for ITC by Punjab Excise and Taxation Department w.e.f 17/03/2010

  18. prem says:

    PLEASE INFROM ME THE INCOME TAX LIMITS AND THEIR CALCULATIONS

  19. prem says:

    WHAT THE LIMIT OF CASH TRANSACTION IN CASE OF SALE OF FIXED ASSESTS UNDER INCOME TAX ACT. AND WHAT RULES FOLLOW FOR LOSS/PROFIT ON SALE OF FIXED ASSESTS, PLEASE ADVICE ME

  20. prem says:

    IS THERE FILLING OF TDS RETURN COMPULSARY IN CASE OF FREIGHT PAID TO TRANSPORTERS ONLY.(NO TDS HAS BEEN DEDUCTED)

    • CA Sandeep Kanoi says:

      In my opinion No. Government was suppose to introduce some form in which we have to furnish info regarding these transporters but same has not yet been notified.

  21. prem says:

    WHAT THE LIMIT OF CASH TRANSACTION IN CASE OF SALE OF FIXED ASSESTS UNDER INCOME TAX ACT. AND WHAT RULES FOLLOW FOR LOSS/PROFIT ON SALE OF FIXED ASSESTS

  22. Amit Bajaj Advocate says:

    Entry tax can be adjusted u/s 3(6) of punjab Tax on Entry of goods into local areas Act 2000 against tax liability under Pvat Act and CST Act 1956

  23. prem says:

    is there input tax credit against entry tax

  24. Amit Bajaj Advocate says:

    Yes the entry tax has been imposed on branded wheat @4% under section 3A of Punjab Tax on entry of goods into local areas Act 2000.

  25. shiv mittal says:

    If there is any tax on whole wheat
    flour (Non Branded).

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