Entry tax in rajasthan
Rupesh
(Querist) 09 March 2013
This query is : Resolved
Respected sirs,
I am little confused in following queries so pl. help me to out of this problem:
Can we claim entry tax as input in Ratasthan vat Department?
Is Stone Aggregate, Stone Dust and sand is taxable and is any entry tax in rajasthan on these items?
pl. clear the above query.
Raj Kumar Makkad
(Expert) 19 March 2013
No. You cannot impose such tax on entry rather may demand from C as the VAT might have been imposed at the time of sale to the party of the Rajasthan prior to its entry.
Anirudh
(Expert) 19 March 2013
As per section 2(f) of the Rajasthan Entry Tax Act, "goods” means all kinds of movable
property (other than newspapers, actionable
claims, stocks, shares and securities) and
includes livestock;
As the definition of goods is quite wide, bringing into a specified local area of the goods like Stone Aggregate, Stone Dust and sand will definitely attract entry tax in Rajasthan.
In terms of Section 2(17) of the Rajasthan Value Added Tax Act, “input tax”
means tax paid or payable by a registered dealer in the course of
business, on the purchase of any goods made from a registered dealer;
The Entry Tax is not being paid on the purchase of any goods, but for bringing the goods into a specified area.
Therefore, the entry tax paid is not available as "input tax credit".
@Mr. Makkad: The Querist is not asking whether he can charge entry tax. Rather the Entry Tax is being imposed by the Govt.
Further, the Querist is bringing in the goods and not selling, therefore the question of his demanding Form "C" from anybody does not arise.
prabhakar singh
(Expert) 19 March 2013
You need to understand "entry tax" as an "octroi tax" which has been imposed independent of sale or vat tax and it is non- reimbursable.
