TaxTMI 
TaxTMI 
Sir,
Can entry tax be at a flat rate of 2% on all items related to manufacturing, whereas the rates for each iem given as per the gazette are different per item.?
thank you.
Entry Tax Computations
14 Jan 2016 
3 Replies 
1087 Views Asked by
Entry tax rates: scheduled or notified rates control; flat-rate imposition invalid without specific notification authorising it.
The Act levies entry tax according to schedule entries and any specific notifications; prescribed specific rates govern applicable items, and items omitted from notification are not leviable. A blanket flat rate for all manufacturing-related goods is not permissible absent a specific notification or statutory authorization; any flat-rate levy imposed without such authority is asserted to be void ab initio. (AI Summary)
The Act levies entry tax according to schedule entries and any specific notifications; prescribed specific rates govern applicable items, and items omitted from notification are not leviable. A blanket flat rate for all manufacturing-related goods is not permissible absent a specific notification or statutory authorization; any flat-rate levy imposed without such authority is asserted to be void ab initio. (AI Summary)