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  • Entry Tax in Bihar

    Entry tax is a tax levied onto every good that enters the state of Bihar and its local areas. These goods are taxed when entering Bihar be it for consumption or for distribution. Entry tax on the goods are collected after deducting local taxes paid in other states whilst entering Bihar. The entry tax on goods are charged according to the nature of the commodity and its intended uses. Certain categories of goods attract a higher charge than others. Below is a schedule of commodities along with the entry tax rates that they attract. The act that provides provisions for collection of tax is called the Bihar Tax on Entry of Goods into Local Areas for Consumption and Distribution Therein. This act was introduced in 1993 and was amended in 2006. The list of goods that attract an entry tax are given below:

    Commodity Rate of Entry Tax
    Tobacco 8%
    Products of Tobacco such as Gutkha but excluding beedis 16%
    Indian made foreign liquor (IMFL) and Foreign made foreign liquor 16%
    Cement 12%
    Crude oil 2%
    Paints and paint products such as varnish and other painter’s material 8%
    Coal in all its derivatives 4%
    Paper and all kinds of paper books, waste paper, packing paper, hardboards, millboards, paper bags, envelopes, letterheads, notebooks and files, writing tablets bank registers and cartridges 4%
    Computer hardware including scanners, cables, printers, UPS and all its related parts and computer software, CVT and modems 4%
    Cooling items such as air conditioners. Air coolers, air circulators 5%
    Marble and products of marble such as marble chips, tiles and granite and glazed and ceramic tiles 8%
    Steel pipes, plastic and PVC pipes and goods of similar substance such as plastic celluloid, Bakelite, moulded suitcase made of plastic and other popular suitcase products such as VIP safari, aristocrat, vanity cases, PVC, HDPE, granules and other raw materials and plastics sheets and fabrics and articles made of such sheets and fabrics 4%
    Iron & Steel 4%
    Motorized vehicles including all type of motor vehicles such as two wheelers, three wheelers and chassis of truck and buses but excluding tractors and their chassis. 8%
    Tractors 4%
    Paddy, Wheat and Rice 4%
    Diesel and petrol 16%
    Lamination sheets, decorative plywood sheets, timber and plywood, ply board, sun mica, formica 8%
    Sanitary goods and fittings 8%
    Electrical goods, apparatus and appliances, implements, electrical fittings, transformer, inverters, insulators, testing and maintenance equipment, electrical earthenware and porcelain, boilers, plants, generating sets, battery and battery charger, steel towers, tower parts, bolt and nuts used herein, lighting equipment, PVC cable, power line communication carrier equipment, conductors, galvanized steel earth wire, lighting arrester, control and relay panels, and all other machineries and devices, items and fittings used in generation, distribution and use of electricity 8%
    Vanaspati and hydrogenated oil 4%
    Telephone sets, spare parts and accessories, Cellular Radio Equipment, Telephone instruments, Transmission Equipment, Electronic Telephone Equipment and its wireless parts and accessories, Power Plants, Cables and wires, Bus bars, Mobile Switching Centre (MSC), Base Transceiver Station (BTS), Base Station Controller (BSC), Various type of Network Management Systems, Server, Modem, Routers, Datacom (DNIP), Mobile Phones/Handset, sim cards, scratch cards and all other items used in telecommunication and transmission of information 4%
    Stone chips, boulders and ballast 4%
    Domestic cooking gas, petroleum coke and bitumen 4%
    Other petroleum products excluding petrol, diesel, cooking gas, bitumen, petroleum coke 8%

    News About Entry Tax in Bihar

    • Patna High Court Declares Entry Tax Illegal for Online Orders

      In what comes as welcome news to many retailers, in an order which is the first of its kind on this issue, the High Court of Patna has held that levying of entry tax on Online purchases is not only illegal but also unconstitutional quashing the notification issued by the High court of Bihar.

      Patna High Court said that no such entry tax will be levied on goods into local areas if the goods have been purchased from an online retailer and is intended for individual personal use or consumption. Online retailers like Flipkart felt that earlier entry tax being levied was anti-consumerism and led to higher prices due to inflation and negating the benefit of online shopping.

      30th September 2016

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