Entry Tax in Andhra Pradesh

Entry tax in Andhra Pradesh is levied by the state on the movement of goods from other states to Andhra Pradesh. The tax is levied on goods that ae either meant for distribution or consumption within the boundaries of Andhra Pradesh.

Note: Entry Tax has been replaced by the Goods and Services Tax(GST) starting 1 July 2017

Andhra Pradesh Entry Tax Overview

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 2nd 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

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

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

Entry tax on goods at 19.33%

Entry tax on goods at 16%

Entry Tax on goods at 12%

Entry tax on goods at 8%

Entry Tax on goods at 4%

High Speed Diesel Oil

Furnace oil

Naphtha

Electrical goods namely but not limited to wires switches and switch boxes

HDPE/PP Woven fabrics and sacks

Light Diesel Oil

Cement

Xerox Machines

Marble tiles, Granite Slabs/stones

Atta, Maida, Sooji, Ravva, Wheat Flour

Super Light Diesel Oil

Mineral Oil

Televisions and television sets

Ceramic Sanitary Ware

White cement

Residual Petroleum Products

Bulbs and lights, washing machines, transformers, and generators

Beedi leaves

Prawn feed

Air conditioners and conditioning plants

Marble and marble articles, polished granite slabs and tiles

Refrigerators

Bitumen

Refrigerators, deep freezers, bottle coolers, water coolers and its parts

HDPE/PVC pipes, tubes and fittings

HDPE Granules

Lifts, elevators and escalators

ACSR conductors, aluminium conductors, aluminium alloy conductors

Cement sheets, asbestos sheets

Lightning arresters

Timber and logs cut into beams and rafters

All other electrical fittings

Aluminium products

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