Entry Tax and purchase entry missing

[Rajendra Patil]

Sir,

1) Is Imports attracts entry tax in Karnataka, (machinery parts),

2) Purchase entry missout (penalty if any ) for tax exempt goods,

Kindly clearify both issues saperately.

Regards,

Mr. Mruthyunjay T

[Ganeshan Kalyani]

1) Entry tax is applicable in Karnataka. The rate of tax is as per schedule entry given in the Act.2) where the purchase entry is missed. Please elaborate the query.

[YAGAY and SUN]

You have not specified the machinery parts. However, please check the appended link for details

http://ctax.kar.nic.in/acts/kentryt/kteg.pdf

[Rajendra Patil]

Thanks for the info & link.

[DR.MARIAPPAN GOVINDARAJAN]

Thanks for furnishing the link.

AI Summary

Entry tax on imported machinery parts applies in Karnataka; rates follow the statutory schedule and classification.
Entry tax applies to goods imported into Karnataka when the statutory schedule classifies them as taxable; applicable rates are as per the schedule and depend on the precise classification of the machinery parts. Omission of a purchase entry for tax-exempt goods was raised but not resolved-additional particulars about the omitted entries and the exempt items are required to determine any penalty or compliance outcome.