The Odisha Entry Tax Rule, 1999, governs entry tax in Odisha. The goods on which entry tax is levied in Odisha are those that are transported into the state from another state for the purpose of consumption or distribution within Odisha.
Note: Entry Tax has been replaced by the Goods and Services Tax(GST) starting 1 July 2017
Entry Tax:
If you are an individual residing in India earning income, you will be familiar with many taxes such as professional tax, VAT, etc. Most of the taxes are levied by the state government of a particular state and the tax rate levied varies from state to state and that is the same case with Entry tax.
Entry tax is levied by the state government on the movement of good from one state to another state. The entry tax is levied only on transportation of certain goods.
Entry Tax in Odisha is levied based on the Odisha Entry Tax Rule, 1999. The entry tax levied on the goods transported depends on the type of goods. Some of the goods that are transported to Odisha are exempted from tax.
Given below is a list of important goods that are exempted from entry tax in Odisha. The below mentioned goods are exempted from entry tax only if they are going to be used as raw material directly in the manufacture of goods to be exported out of the territory of India.
The goods are divided into three schedules when it comes to entry tax in Odisha and tax is levied on the goods accordingly. Listed below is the rate of tax charges for goods under different schedules under the Odisha Entry Tax rule.
Part 1:
Goods specified under Part 1 of the schedule to the act are eligible for Entry tax at the rate of 1% of the purchase value of the product. Listed below are some of the goods which qualify for entry tax under this schedule.
Part 2:
Goods specified under part 2 of the Schedule are eligible for tax at the rate of 2% of the purchase value.Listed below are some of the important products under the schedule.
Part 3:
The goods under part 3 of the schedule are eligible for tax at the same rate as stated by the Government of Odisha subject to a maximum of 12%. Listed below are the goods that fall under part 3 of the schedule.
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