Entry Tax in Himachal Pradesh

Entry tax in Himachal Pradesh is charged based on the Himachal Pradesh Tax on entry goods into local area Act, 2010. Entry tax is charged to all those who move goods from any other Indian state into the state of Himachal Pradesh.

Note: Entry Tax has been replaced by the Goods and Services Tax(GST) starting 1 July 2017

Entry Tax:

Entry Tax is a type of tax imposed by the state government in India. The tax is imposed from one state to another and it is imposed by the state that is receiving the goods. The recipient state imposes the tax on the goods to protect their tax base. The Entry Tax Act in India was introduced in 2000. Dealers involved in a business who takes delivery of goods, H.U.F members, firms, societies, clubs, industrial, commercial or trading undertaking Central are all liable to pay Entry Tax.

Entry Tax in Himachal Pradesh

In Himachal Pradesh, Entry Tax is levied according to the Himachal Pradesh Tax on entry goods into local area act 2010. The tax is levied by the state government and paid by the state government. Every dealer who brings good worth over Rs.1 lakh in one year for manufacture or processing goods and dealers who bring in goods worth over Rs. 2 lakh into a local area are liable for entry tax.

Goods Exempted from Entry Tax in Himachal Pradesh

Given below is a list of important goods that are exempted from entry tax in Himachal Pradesh.

  • Agricultural implements that are manually transported or animal driven
  • Bamboo wood products used for agricultural purposes
  • Bangles made of material other than precious metals
  • Books, periodicals, maps and journals
  • Bread
  • Charcoal
  • Handloom products
  • Chemical fertilizers
  • Cotton yarn and silk yarn in hank
  • Coarse grain other than paddy, rice and wheat
  • Unglazed earthenwares
  • Fire wood
  • Electric energy
  • Fresh fruits
  • Fresh and pasteurised milk
  • Fresh plants and saplings
  • Fresh vegetables
  • Certain plant seeds
  • Any goods sold to serving military personnel
  • Stationary such as chalk, pencils, writing slate, crayons, sketch pens, etc used by students
  • Jaggery
  • Human blood and blood plasma
  • Khadi garments

Rate of Entry Tax on Goods in Himachal Pradesh

Goods Tax Rate
Diesel, furnace and oil lubricants 7%
Explosives 5%
Cement 5%
Iron and steel 4%
Tobacco products 4%
Goods used in work contracts including hydropower and thermal power project generations 5%

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