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Issue ID: 2796
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About Entry Tax

Date 17 Feb 2011
Replies 1 Reply
Views 1431 Views
Entry tax on inter-state goods: motor vehicles allow compensatory set-off; non-compensatory levies risk invalidation.
Entry tax is a levy on goods moving between states or districts when the product is imported without material restructuring. Two categories exist: entry tax on motor vehicles (applicable to vehicles liable for registration, with compensatory set-off for tax paid in another State) and entry tax on goods (subject to constitutional limits where non-compensatory levies risk invalidation). (AI Summary)

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Please provide me the detail of Entry Tax (Updated). I want to know about it

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