Entry Tax in West Bengal
Entry tax in West Bengal was charged on the movement of goods from another state to West Bengal until it was subsumed into the Goods and Services Tax (GST) with effect from 1 July 2017.
Barring a few items outside GST's scope (such as petroleum products and alcohol for human consumption), most goods entering West Bengal are now taxed under GST rather than the erstwhile Entry Tax Act.
Note: Entry Tax has been replaced by the Goods and Services Tax(GST) starting 1 July 2017
Entry tax with effect from 1st April, 2012 is 1 percent of the value if the goods. The tax is not collected at any of the check post. The goods exempted under the VAT Act will not attract any entry tax.
Goods that are exempted from Entry Tax
- Bio-fertilisers
- Paddy
- Micronutrients
- Agricultural implements
- Wheat
- Rice
- Flour
- Sugar
- Pulses
- Salt
- Vegetables
- Textile fabrics
- Egg
- Fruits
- Fish
- Meat
- Livestock
- Prawns
- Bread
- Seeds of fish, shrimp and prawns
- Fishnet hook, fishnet and fabrics
- Domestic use of LPG
- Poultry feed
- Kerosene oil
- Aquatic feed
- Cattle feed
- Hay
- Raw jute
- Bed sheets, towels, blankets, pillow covers, mats, etc.
- Oil cake
- Books, journals and periodicals
- Newspaper
- Hosiery yarn
- Tractors
- Petrol and diesel
- Harvesters
- Pesticides, insecticides, germicides, herbicides, fungicides, weedicides, etc.
- Chemical fertilisers
- Rapeseed
- Peanut seed or groundnut
- Tea
- Mustard seed
- Bamboo, kite sticks, cane, cut bamboo
The tax collected will be used for developing the trade and industry in local areas for construction of bridges, construction and development of the transport hubs and cold storage facilities, construct infrastructure for supplying electricity and water to industries. Registered dealers will have to register under the Entry Tax Act. They will have to furnish 1 page quarterly returns online. Monthly payments are to be made by the registered dealers. Entry tax is not charged on goods transported through West Bengal to other states or that is meant to be exported out of the country. Entry tax is levied on the goods referred to in the Schedule C of the West Bengal Value Added Tax Act, 2003 and on the foreign liquor and on goods referred in Section CA and Section D of the Act.
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