West Bengal – Tax On Entry Of Goods under Local Areas Act, 2012 – wef 01/04/2012

1. The tax rate shall be uniform – ONE per cent on value of goods.

2. No collection of any tax at any checkpost.

3. No question of vehicles being detained anywhere within the local area including checkpost.

4. Self declaration and self assessment of tax.

5. There will be no entry tax on goods specified as Exempted Goods (Schedule under the VAT Act. Thus, no entry tax on:–

  • Agricultural implements;
  • Bio-fertilisers and micronutrients;
  • Paddy Rice;
  • Wheat;
  • Flour (including atta, maida, suji, besan and sattu)
  • Pulses; Sugar; Salt
  • Textile fabrics;
  • Vegetables;
  • Fruits; Egg;
  • Meat; Fish; Prawns;
  • Livestock;
  • Bread;
  • Fishnet, fishnet fabrics and fish net hook;
  • Seeds of fish, prawn and shrimp;
  • LPG for domestic use;
  • Kerosene oil;
  • Poultry feed;
  • Cattle feed;
  • Aquatic feed;
  • Raw jute;
  • Hay;
  • Books, periodicals and journals;
  • Bed sheets, pillow covers, towels, handkerchief, blankets, mat, etc.
  • Newspaper;
  • Oil cake;
  • Hosiery yarn;

Further, NO entry tax will be on —

(a) Petrol and diesel;

(b) All Agricultural implements (manually driven or not)

(c) Tractors; Threshers;

(d) Harvesters;

(e) Chemical fertilizers;

(f) pesticides, weedicides, insecticides, germicides, fungicides and herbicides;

(g) Groundnut or peanut seed;

(h) Rapeseed;

(i) Mustard seed;

(j) Tea;

(k) Bamboo including split bamboo, kite sticks and cut bamboo, and cane; and on rectified spirit

6. The tax is designed to be compensatory in nature and the entire tax shall go to a dedicated fund which shall be used for providing benefits and facilities for development of trade and industry in local areas of the State like construction, development and maintenance of roads and bridges for linking the market and industrial areas, construction, development and maintenance of transport hubs and cold storage facilities, creating  infrastructure for supply of electricity and water to industries and other commercial complex, etc.

7. All registered dealers under the VAT Act importing goods through waybill will be deemed to be registered under the Entry Tax Act.


8. Registered dealers will furnish ONE PAGE Quarterly return online.

9. The registered dealers will be required to make Monthly payment.

10. Un-registered dealer or person after he pays the entry tax will be able to obtain waybill electronically by 15th April, 2012. Till then, manual system will continue.

11. Entry tax shall not be payable where goods are transported through West Bengal to other States or where the goods are meant for export out of the territory of India.

12. No Assessment. Deemed Assessment for dealers who regularly file their return and pay tax.

13. Specified goods liable to entry tax are :–

(1) Goods referred to in Schedule C of the West Bengal Value Added Tax Act, 2003 Excluding the following:–

(a) All Agricultural implements;

(b) Tractors, threshers, harvesters;

(c) Chemical fertilizers including basic slag, pesticides, weedicides, insecticides, germicides, fungicides and herbicides, other than bleaching powder;

(d) Tea;

(e) Groundnut or peanut seed, rapeseed and mustard seed;

(f) Bamboo including split bamboo, kite sticks and cut bamboo, and cane

(2) Foreign liquor, whether or not made in India, Goods referred to in Schedule CA and Schedule D of the VAT Act;

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16 responses to “West Bengal – Entry Tax on Goods – wef 01/04/2012”

  1. Ankit Agarwal says:

    whether entry tax to be paid on amount inclusive of central sales tax

  2. Nitin Patnia says:

    I am a Sole proprietor (registered) and do the wholesale business in small quantity. I bring the goods outside West Bengal. I have neither paid my Entry Tax for 2 years nor file the ET return. Do I need to pay the entry Tax for the remaining years and what to do about ET return?

  3. Uttam Ghosh says:

    I donot know what is Entry Tax I buy goods from outside west Bengal on 24.05.12 Rs.94,380/- ,next buy Industrial Machinery on 30.04.14 Rs.2,55,000/- then buy goods on 19.12.14 , 09.02.15, 12.02.15 Rs.59,596/- ,57,304/-, 57,733/- respectively. Then I ask what will be Entry Tax and how will be Return File

  4. Pintu Dey says:

    I would like to know whether I submitting the Entry Tax return 3rd Qtr. 2012 but not return submit same accounting year 2012-13. It is necessary for return submit 1st qtr, 2nd qtr and 4th qtr. 2012-13.

  5. SURAJ MODAK says:

    Whether entry tax need to be paid in case of free sales made in west bengal???

  6. SUKANTA LAHA says:

    Can anybody explain that is entry tax payable on Purchase against Form H according to WBVAT.

    Thanking You

  7. Bappa Das says:

    Please inform is there any specific criteria of value above 20K per consignment.

  8. avinash says:

    i want to know the name & address of check-posts( entry points) entering goods in bengal

  9. manish says:

    i want to know weather i have to pay entry tax on non-trading products or not?

  10. Manoj Kumar says:

    I would like to know if it is necessary to file entry tax return if the item is exempt from entry tax like TEA.
    Please email me at mkbhupal456@gmail.com

  11. s samanta says:

    soya oil,fish oil,maize gluten taxable or not in west bengal sale tax

  12. D.Mukherjee says:

    I would like to know wheather it is mandatory for a dealer to file an entry tax return if he deals in a product which does not involve any import of goods of any kind into the state but is a self generated product.

  13. Rabi Ghosh says:

    Procedure of filing of Entry tax for Qtr-1 2012-13

  14. M.K.GOEL says:

    I want to know the website of Online Return for Entry Tax. In wesite “http://wbcomtax.nic.in” it does not have for Entry Tax online. It is also showing this message as ” DUE DATE OF ELECTRONIC FILING OF ENTRY TAX RETURN FOR Q.E. 30.06.2012 IS EXTENDED UPTO 31.08.2012. LAST DATE OF FILING PAPER COPY OF THE ENTRY TAX RETURN, SUBMITTED ELECTRONICALLY, IS FIXED ON 14.09.2012.”

  15. N.K.VYAS says:

    Thanks for information but The information given is same as available on W.B. govt. site,what we need to know are points which are not on the site, like monthly payment date of entry tax,return filing date and where to get the online form as it is not available on govt. site or not able to locate.

  16. Richa Chowdhury says:


    This is a detaield note & helps in incerasing understanding on entry tax subject. As this is a new subject, I have 2 queries: (a) Is there a way to mitigate this Entry Tax Financial impact for corporates
    (b) How are corpoartes managing this – from documentation point of view and also from Financial point of view

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