Whether karnataka entry tax is applicable for import of raw sugar for export after converting into white sugar. pls advise
Entry tax in Karnataka
RAMPRABHU M
No Entry Tax on Raw Sugar Imports for Conversion to White Sugar Under Notification No. FD 11 CET 2002(I). A query was raised regarding the applicability of Karnataka entry tax on the import of raw sugar for conversion into white sugar for export. The response clarified that under Notification No. FD 11 CET 2002(I), dated March 30, 2002, sugar is generally subject to a 1% entry tax. However, if the sugar is imported as a raw material for manufacturing an intermediate or finished product, such as white sugar, no entry tax is payable. Thus, in this scenario, no entry tax is applicable. (AI Summary)