Entry Tax in Andhra Pradesh

Entry tax is a tax levied onto every good that enters the local areas in the state of Andhra Pradesh and the goods are taxable if they are being transported into Andhra Pradesh either for consumption and distribution within the state. Entry tax is collected after deducting any other local tax paid in other states if applicable. The goods are taxed based on particular categories that they belong to. We will take a look at these categories and list out the taxable amounts below.

The Andhra Pradesh Tax on Entry of Goods into Local Areas act was brought into effect on 2^nd May 2001 and it states that a tax will be levied and collected for any notified goods that enter the state.

Below are the list of Goods that are Tax Exempt:

• Agricultural implements that are manually operated, hand operated or animal driven
• Aids and implements used by handicapped persons
• Feed for fisheries, poultries and cattle, betel leaves, books, charcoal
• Crops such as Jowar, Maize, Ragi, Barley, Variga rice, Bajra
• Fishnet and fishnet fabrics
• Garlic, Ginger, Fresh Fruits and Vegetables that are not cured, dried, dehydrated or processed
• Organic manure, seeds, sugarcane, tamarind, choir products, jaggery
• Unbranded broomsticks
• Plantain leaves
• Bamboo Matting
• Puffed rice
• Water which is not aerated, mineral or sold in containers
• Raw wool, silk worms, raw silk
• Non judicial stamp paper

The Entry Tax on Goods in the State of Andhra Pradesh are as follows: