Entry Tax in Tamil Nadu

When goods are transported from any Indian state to Tamil Nadu, the government of Tamil Nadu imposes entry tax on the movement of such goods. The rate for different types of goods is different based on state levies.


Note: Entry Tax has been replaced by the Goods and Services Tax(GST) starting 1 July 2017

overview of Entry Tax

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 for the purpose of selling 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.

VAT Rates Applicable to Various Products

Following is a Table with the VAT Rates Applicable to Various Products in the State of Tamil Nadu:

Description of Goods VAT Rate
Refrigerators 20
Light speed diesel oil 18
High speed diesel oil 22
Air conditioners 20
Furnace oil 16
Aluminium 10
Low sulphur heavy stock 16
Asbestos cement sheets 12
Bitumen 12
Wheat flour, atta, rava, maida and sooji 4
Ceramic sanitary wares and all kinds of sanitary fittings 12
Accessories and parts including domestic refrigerators and split-end air conditioners and window compressors 20
PP / HDPE woven fabrics 4
PVC resins and HDPE granules 4
Steel semis such as slabs, billets, ingots and blooms of all sizes, shapes and qualities, and steel rods 4
Lube base oil, grease and lubricating oil 16
Ceramic tiles, wall tiles, roofing and glazed floor, granite slabs and blocks, and marbles and marble tiles 12
Petrol both with additives or without 30
Paper and paper boards not including tissue paper, coated paper, glassine paper, electrical grade paper, MICR, coated boards, straw boards, file boards, surface sized map litho paper, Kraft paper, poster paper and cello phone paper 10
Chlorine, linear alkyl benzene, caustic soda, potassium chloride and soda ash 12
PVC fittings, pipes and tubes 10
Tobacco including tobacco products such as cigarettes, cigars, cheroots, cigarillos, tobacco mixtures for pipes, hookah tobacco, cut-tobacco, chewing tobacco and snuff of tobacco excluding beedies 10
Woven sacks and HDPE 4
Washing machines 12.5
All forms of low density polypropylene and polyethylene including wastes, granules and tapes 4
Anhydrous ethyl alcohol 8

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