Entry tax in Uttar Pradesh is levied on the movement of goods or commodities from any other state in the country into Uttar Pradesh. The tax will only be levied on goods that are brought into the state for the purpose of consumption or distribution.
Note: Entry Tax has been replaced by the Goods and Services Tax(GST) starting 1 July 2017
When transporting goods for consumption from a state to Uttar Pradesh or any other state, in other words for trade, as a transporter for these goods an entry tax is charged. There are certain goods which are taxable under Indian laws. The entry tax in Uttar Pradesh for these goods fall under the First Schedule (of the KTEG Act. 1979) which we will list later in this article. These goods are taxable for entry only when they have been brought to a particular local area for use, consumption or simply for sale.
The rate of this particular tax is chargeable at 5% of the value of the goods in question. It should not exceed this amount unless mentioned otherwise or based on that particular locations varying rate based on the panchayat or municipality.
The following are the products that are charged for entry tax in Karnataka and their rates, which is based on the commodity, as well as not exceeding 5%.
Certain products receive rebates on taxation as per the latest laws:
Crude oil as defined in Section 14 of the Central Sales Tax Act, 1956. | 5% |
Machinery and spare parts of machinery valuing Rupees ten lakhs or more. | 2% |
Natural Gas | 5% |
Non Levy Sugar | 2% |
Tobacco in the form of cigarette. | 5% |
Paper meant for writing, printing or packing purpose excluding newsprint | 5% |
Pan masala containing tobacco (gutka) | 5% |
Cement | 2% |
Coal | 2% |
Wood and timber of all kinds and of all trees, of whatever species including ballies and bamboos, whether growing or cut or sawn imported from outside India. | 4% |
High speed diesel, low sulphur high speed diesel, ultra low sulphur high speed diesel, light diesel oil, super light diesel oil, superior kerosene oil, furnace oil, residual fuel oil, low sulphur heavy stocks, heavy petroleum stocks and all its variants but excluding kerosene oil of public distribution system. | 5% |
Clinker | 5% |
Motor vehicles of all kinds including chassis thereof but excluding tractors | 1% |
Iron and Steel as defined in Section 14 of the Central Sales Tax Act, 1956 | 1% |
Aluminum and its products excluding aluminum utensils | 2% |
Cables of all kinds | 2% |
Lap top, computer system and peripherals, T.V. including L.C.D. T.V. | 2% |
Tyres and tubes excluding tyres and tubes of cycle, cycle rickshaw and animal driven vehicle | 2% |
Marble stones and their tiles | 2% |
Refrigerators, Air-conditioners and Air-conditioning plants | 5% |
Credit Card:
Credit Score:
Personal Loan:
Home Loan:
Fixed Deposit:
Copyright © 2025 BankBazaar.com.