Entry Tax in Assam

Entry tax in Assam is levied by the state on goods that enter the state from other states. The goods on which entry tax is charged include those that are meant for distribution of consumption within the geographical boundaries of Assam.


Note: Entry Tax has been replaced by the Goods and Services Tax(GST) starting 1 July 2017

Entry tax can be referred to as a tax imposed on moving goods from one state to another by Indian State Governments. The recipient state imposes the tax as a means to protect its tax base. The Entry Tax Act was introduced on the 1st of September 2000, and it requires all dealers who conduct businesses or bring goods into local regions to sell them as casual dealers, non-residential dealers, or occasional dealers, must pay Entry Tax. Entry Tax is also applicable to trading, commercial or industrial undertaking State as well as Central Government Company, firm, club, HUF or society that conducts business. Following is a table with the entry tax rates applicable to various products in the state of Assam.

Entry tax rates in Assam

0% 2% 4% 6%
Fish (not including dryfish) Plant and machineries of all kinds, inclusive of accessories and parts thereof but not including agricultural machinery Cement Granite, marble and all decorative articles and slabs made therefrom
All forms of cereals and pulses All kinds of hospital equipment such as scanning, x-ray, Doppler and ultrasound machines, and other diagnostic and medical parts and accessories and apparatus thereof Fax and Xerox machines, geysers, refrigerators, air-conditioning plant, washing machines, air coolers and parts and components thereof Furniture and fixtures
Ultra-high temperature milk Chemical fertilizers, pesticides, fungicides, bone meals, insecticides, weedicides, rodenticides and herbicides Telephones, pagers, mobile phones, telecommunication equipment and parts and components thereof All kinds of bathroom fittings and sanitary ware
Eggs HDPE bag, HDPE coated jute sac / bag, Hessian jute bad (both plythene lined and otherwise) Type writers (duplicating machines, photocopiers, electronic typewriters and parts and components thereof
Sugar Natural flowers Television sets (black & white as well as coloured), videocassette tapes, videocassette players, videocassette recorders, wireless reception apparatus and instruments and parts and components thereof
Intra ocular lens Textiles of all kinds, such as silk, wool, cotton, nylon, rayon manufactured by powerloom, handloom or otherwise Motor vehicles (motor vans, motor cars, motor trucks, vulldozers, earthmovers, tractors, excavators, power tillers and chasis of motor vehicles)
Tea Bamboo Diesel generators
All sorts of paper corrugated paper cartons and boxes Livestock such as poultry, sheep and goat All varieties of computers, computer hardware and software, V-sat, servers and accessories such as UPS that are used along with the computer
All sorts of flexible punch and flexible sheet cartons PVC pipes, fittings and tubes Light diesel oil, bitumen and furnace oil
Fabric impregnated / coated with PVC and cellular derivations Any kind of pump set
Acrylic yarn in the form of hank Processed fruit juices
Crude oil Biscuits
Wheat products excluding those that were imported and sold by the Food Corporation of India to Sub-Divisional Officers and Deputy Commissioners of Assam for distribution in relief operations or for use with relation to schemes sponsored by the State Government or the Indian Government Items of brass and bell metal
Steel and iron, including sheet bars, skelp bars, sleeper bars, hoe-bars and tin bars; steel bars (rods, flat, rounds, squares, hexagons and octagons, ribbed and plain or twisted, in straight lengths as well as coil forms; steel structurals (tees, joists, angles, channels, z-sections, sheet piling sections and all other kinds of rolled sections; skelp, strips, hoops and sheets, both galvanised and black, corrugated and cold and hot rolled plain, in coil form as well as straight lengths, in riveted condition and rolled; plates both chequered and plain in all qualities; tin-plates both electrolytic and hot dipped and tinfree plates; steel tubes, both seamless and welded, of all lengths and diameters including tube fittings; wires and wire rods, aluminised, coated, drawn, tinned, galvanised by copper Mekhela Chadar and Gamocha
Coal All types of films, inclusive of x-ray films
Chemicals Photographic paper
Declared goods under the Central Sales Tax Act, 1956, in case they haven’t been mentioned in the M.S rod and rounds All kinds of aluminium conductors
Other goods that are not covered under the above entries but included in the Schedules of taxable goods attached to the Assam VAT Act, 2003: All types of pipes except the ones covered above Elevators and accessories and parts thereof
Bamboo chips (bamboo pieces in any condition, length or form used as raw materials for making paper Aluminium sections, channels and plain sheet
Caustic soda, clinker, alum, sodium silicate, soap stone powder, coir, coir waste and coir products, hardware goods, plain and corrugated galvanised iron sheet (cold rolled as well as hot rolled), bentonite powder Extra natural alcohol
Road rollers, dumpers, cranes, motor cycles, motor scooters, motor cycle combinations, motorettes and three wheelers Molasses
Bauxite Rub gur, jaggary and gur
Lime powder and lime stone Tendu leaves
Vegetable oils, vegetable or Vanaspati ghee as well as other edible oils such as rapeseed oil and mustard oil except if these goods are imported by STATFED or its Units in Assam Tobacco (smoking mixture, khoini, biri, sada, zarda, cigar, cigarettes and cheroots, and tobacco mixed pan masala such as gutka
Paper excluding newsprint Transformers
Supari and arecanut powder in all varieties and forms including beetlenut used for conversion into supari
Railway track materials like all kinds of pre-stressed concrete sleepers, crossings, railway stitches, fittings, HTS wire, SGCI inserts, nuts, bolts, elastic rail clips and metal liners
Transmission tower (telecommunication and electrical) and tower parts
Aluminium composite panel
Optical fibre cable
All kinds of electrical goods
All kinds of tiles
Automated teller machine

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