www.ctgujarat.in Entry Tax for Vehicles in Gujarat

www.ctgujarat.in Entry Tax for Vehicles in Gujarat

Entry tax is levied on Gujarat for Entry of vehicles which are classed as below along with the Tax rate.

Method of payment of tax and penalty
(1) Every payment of tax and penalty shall be accompanied by a return-cum-challan in Form I obtained from a Government Treasury or the Assessing Authority appointed under section 5 of the Act.
(2) The payment made into a Government Treasury shall be accompanied by a return-cum-chalan, in quadruplicate. The copies marked “Original” and “Duplicate” shall be returned to the importer duly receipted, of which the copy marked “Duplicate” shall be submitted by the importer to the Assessing Authority in accordance with the provisions of this rule

Reduction in tax liability
The amount of tax shall be reduced under sub-sections (1) and (2) of section 4 of the Act, subject to the following conditions, namely: –
(i) The importer shall produce before the Assessing Authority,-
(a) the purchase invoice, along with a copy thereof, wherein the amount of tax payable, under the law relating to Sales Tax in the State or the Union Territory or as the case may be, the Central Sales Tax, was charged by the vendor who is a dealer registered under such law and who had sold the specified goods to the importer from that State or, as the case may be, the Union Territory, or
(b) A declaration, along with a copy thereof, from such vendor, declaring inter-alias that he had included the amount of such tax in the price charged by him in the purchase invoice.
(ii) The importer shall furnish to the Assessing Authority the copy of the purchase invoice mentioned in clause (a) or as the case may be, the copy of the declaration mentioned in clause (b).

Assessment
(1) The amount of tax due from an importer, –
(a) Who is not a registered dealer shall be assessed within three days of entry of specified goods into local area,
(b) Who is a registered dealer shall be assessed within a period of three months immediately succeeding the month for which return-cum-chalan is required to be furnished.
(2) The notice referred to in sub-section (3) of section 8 shall be in Form 2.
(3) Where the tax could not be assessed as per sub-rule (1), the assessment shall be made by the Assessing Authority in whose jurisdiction the specified goods are found or detected as having been consumed, used or sold.
(4) The amount of tax assessed, as per sub-rule (3) shall be recovered in cash from the importer and a receipt to that effect shall be issued.

GUJARAT ENTRY TAX RATES

 

(1) Motor Vehicles and includes Motor Scooter ,  Chassis of Motor Vehicle , Body build on chassis of  Motor Vehicle

Entry Tax Rate 12%

(2) Cement

Entry Tax Rate 8%

(3) Marble or Granite

Entry Tax Rate 12%

(4) Kota Stones

Entry Tax Rate 6%

(5) Naphtha Sch.

Entry Tax Rate 16%

(6) Light Diesel Oil

Entry Tax Rate 8%

7) High Speed Diesel Oil

Entry Tax Rate 21.60%

Reason for Entry Tax in Gujarat via www.ctgujarat.in

commercialtax.gujarat.gov.in entry tax

commercialtax.gujarat.gov.in entry tax

 

 

Source: www.ctgujarat.in

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