Entry Tax in West Bengal

1. Bio-fertilisers
2. Paddy
3. Micronutrients
4. Agricultural implements
5. Wheat
6. Rice
7. Flour
8. Sugar
9. Pulses
10. Salt
11. Vegetables
12. Textile fabrics
13. Egg
14. Fruits
15. Fish
16. Meat
17. Livestock
18. Prawns
19. Bread
20. Seeds of fish, shrimp and prawns
21. Fishnet hook, fishnet and fabrics
22. Domestic use of LPG
23. Poultry feed
24. Kerosene oil
25. Aquatic feed
26. Cattle feed
27. Hay
28. Raw jute
29. Bed sheets, towels, blankets, pillow covers, mats, etc.
30. Oil cake
31. Books, journals and periodicals
32. Newspaper
33. Hosiery yarn
34. Tractors
35. Petrol and diesel
36. Harvesters
37. Pesticides, insecticides, germicides, herbicides, fungicides, weedicides, etc.
38. Chemical fertilisers
39. Rapeseed
40. Peanut seed or groundnut
41. Tea
42. Mustard seed
43. 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.