Job Work and Entry tax of UP state.

[Narendra Soni]

Dear Expert,

HDPE/PP Bags & Fabric are come under entry tax provision w.e.f.03.06.2016 under UP state entry tax act.

Our case is :- We sent PP Granules (raw material) to job worker, the RM is not taxable under entry tax act of UP.

The Job worker made PP Fabric from PP Granules and returned the PP Fabric to us.

Please suggest, whether the PP Fabric received from Job worker from outside local area is taxable under entry tax of UP.

Please note that PP Granules is not subject to entry tax but PP fabric is subject to entry tax, but PP fabric received after job work of PP Granules.

AI Summary

Entry Tax Applicable on PP Fabric Entering Municipal Area in Uttar Pradesh, Unlike PP Granules A query was raised regarding the applicability of entry tax in Uttar Pradesh on PP Fabric produced from PP Granules through job work. The inquirer noted that while PP Granules are not subject to entry tax, PP Fabric is. The question was whether PP Fabric, received from a job worker outside the local area, is taxable under the entry tax provisions. The response clarified that entry tax is distinct from VAT and applies to goods entering a municipal area, suggesting that entry tax would be applicable based on the entry of goods as per the schedule.