GOODS ON WHICH ENTRY TAX IS PAYABLE IN UTTAR PRADESH
 
         
With effect from April 01, 2011 onwards
Serial No. Schedule Item No.
Commodity Name
Rate of tax
Date from which rate is effective
 
1. 1
Crude oil as defined in Section 14 of the Central Sales Tax Act, 1956.
5 percent
30-09-2008
 
2. 4 Non levy sugar.

2 percent

exempted if manufactured during crushing season 2013-2014

30-09-2008
 
3. 6
Paper meant for writing, printing or packing purpose excluding newsprint
2 percent
16-01-2009
 
4. 7

Pan masala containing tobacco (gutka)

Entry omitted with effect from September 01, 2012
5 percent
Exempt from September 01, 2012
30-09-2008
 
5. 9 Coal
2 percent
30-09-2008
 
6. 11
High speed diesel, low sulphur high speed diesel, ultra low sulphur high speed diesel, light diesel oil, super light diesel oil, superior kerosene oil, furnace oil, residual fuel oil, low sulphur heavy stocks, heavy petroleum stocks and all its variants but excluding kerosene oil of public distribution system.
5 percent
30-09-2008
 
7. 14
Iron and Steel as defined in Section 14 of the Central Sales Tax Act, 1956 excluding following goods:-
1 percent
17-05-2013
 
    (i)
pig iron, sponge iron and cast iron including ingot moulds, bottom plates, iron scrap, cast iron scrap, runer scrap and iron skull scrap;
     
    (ii)
steel semins (ingots, slabs, blooms and billets of all qualities, shapes and sizes);
     
    (iii)
steel melting scrap in all forms including steel skull, turnings and borings;
     
    (iv)
wire-rods wires-rolled, drawn, galvanized, aluminized, tinned or coated such as by copper.
     
    (v) hot rolled coil      
8. 3 Natural Gas
5 percent
29-06-2010
 
9. 21 Carbon Black Feed Stock
2 percent
13-02-2014  
10 22 Bitumen
2 percent
13-02-2014  
   

Notes: (1) Wire-rods added with effect from October 11, 2012.

(2) Rate of 1 percent fixed with effect from May 17, 2013. Prior to this date rate of 5 percent has been applicable with admissibility of rebate.

     
     
 
       
Prior to April 01, 2011
       
Serial No.
Commodity Name
Rate of tax
Date from which rate is effective
1.
Crude oil as defined in Section 14 of the Central Sales Tax Act, 1956.
5 percent
30-09-2008
2. Non levy sugar.
2 percent
30-09-2008
3.

Tobacco in the form of cigarette.

5 percent
30-09-2008
4.
Paper meant for writing, printing or packing purpose excluding newsprint
2 percent
16-01-2009
5. Pan masala containing tobacco (gutka)
5 percent
30-09-2008
6. Coal
2 percent
30-09-2008
7.
High speed diesel, low sulphur high speed diesel, ultra low sulphur high speed diesel, light diesel oil, super light diesel oil, superior kerosene oil, furnace oil, residual fuel oil, low sulphur heavy stocks, heavy petroleum stocks and all its variants but excluding kerosene oil of public distribution system.
5 percent
30-09-2008
8.
Iron and Steel as defined in Section 14 of the Central Sales Tax Act, 1956 excluding following goods:-
1 percent
16-01-2009
(i)
pig iron, sponge iron and cast iron including ingot moulds, bottom plates, iron scrap, cast iron scrap, runer scrap and iron skull scrap;
(ii)
steel semins (ingots, slabs, blooms and billets of all qualities, shapes and sizes);
(iii)
steel melting scrap in all forms including steel skull, turnings and borings;
(iv)
wires-rolled, drawn, galvanized, aluminized, tinned or coated such as by copper.
9. Natural Gas 5 percent 29-06-2010
REBATE NOTIFICATIONS
Iron-steel
No. KA.NI. - 2-418/XI-9(1)/08-U.P.Act-30-07-Order-(68)-2011
Lucknow: Dated: March 31, 2011
    In exercise of the powers under Section 6 of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (U.P. Act No. 30 of 2007), the Governor is pleased to allow with effect from April 01, 2011, a rebate to the extent of the amount of tax payable by a dealer on sale or purchase of iron and steel as defined in section 14 of the Central Sales Tax Actm 1956, under the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act 5 of 2008), from the tax leviable under the said Act of 2007 on entry of the said goods into the local area.
 

Note: This notification, relating to iron-steel, has been deleted with effect from May 17, 2013. The above said notification has been applicable in between April 01, 2011 and May 16, 2013 (both dates inclusive).

 

 
Natural Gas
No. KA.NI. - 2-939/XI-9(81)/91-U.P.Act-30-07-Order-(62)-2010
Lucknow: Dated: June 28, 2010

WHEREAS the State Government is satisfied that it is expediend in the public interest so to do

        NOW, THEREFORE, in exercise of the powers under Section 6 of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (U.P. Act No. 30 of 2007), the Governor is pleased to allow with effect from June 29, 2010, a rebate to the extent of the amount of tax payable by a dealer on sale or purchase of natural gas under the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act 5 of 2008), from the tax leviable under the said Act of 2007 on entry of the said goods into the local area subject to the condition that the amount of rebate shall not exceed the amount of entry tax levied.

 

 

DIESEL,ETC.

No. KA.NI. - 2-765/XI-9(203)/92-U.P.Act-30-2007-Order-(10)-2008
Lucknow: Dated: March 04, 2008

WHEREAS the State Government is satisfied that it is expediend in the public interest so to do

        NOW, THEREFORE, in exercise of the powers under Section 6 read with clause (xxxix) of section 13 of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (U.P. Act No. 30 of 2007), the Governor is pleased to allow with effect from January 01, 2008, a rebate to the extent of the amount of tax payable by a dealer on sale or purchase of high speed diesel, low sulphur high speed diesel, ultra low sulphur high speed diesel, light diesel oil, sulphur light diesel oil, superior kerosene oil, furnace oil, residual fuel oil, low sulphur heavy stocks, heavy petroleum stocks and all its variants excluding kerosene oil of public distribution system under the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act no 5 of 2008), before entry of such goods into a local area from tax leviable under the said Act of 2007 on entry of such goods into the local area subject to the condition that the amount of rebate shall not exceed the amount of entry tax levied.

 

 

No. KA.NI. - 2-484/XI-9(1)/08-U.P.Act-30-07-Order-(59)-2010
Lucknow: Dated: April 10, 2010

WHEREAS the State Government is satisfied that it is expediend in the public interest so to do

        NOW, THEREFORE, in exercise of the powers under Section 6 read with clause (xxxix) of section 13 of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (U.P. Act No. 30 of 2007), the Governor is pleased to allow with effect from April 26, 2010, a rebate to the extent of the amount of tax payable by a dealer on sale or purchase of high speed diesel, low sulphur high speed diesel, ultra low sulphur high speed diesel, light diesel oil, sulphur light diesel oil, superior kerosene oil, furnace oil, residual fuel oil, low sulphur heavy stocks, heavy petroleum stocks and all its variants excluding kerosene oil of public distribution system under the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act no 5 of 2008), from tax leviable under the said Act of 2007 on entry of such goods into the local area subject to the condition that the amount of rebate shall not exceed the amount of entry tax levied.

 
PAPER

No. KA.NI. - 2-766/XI-9(203)/92-U.P.Act-30-07-Order-(11)-2008
Lucknow: Dated: March 04, 2008

 

WHEREAS the State Government is satisfied that it is expediend in the public interest so to do,

        NOW, THEREFORE, in exercise of the powers under Section 6 read with clause (xxxix) of section 13 of the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 (U.P. Act No. 30 of 2007), the Governor is pleased to allow with effect from January 01, 2008, a rebate to the extent of the amount of tax payable by a dealer on sale or purchase of paper meant for writing, printing or packing purpose excluding news-print under the Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act no 5 of 2008), before entry of such goods into a local area from tax leviable under the said Act of 2007 on entry of such goods into the local area.

 
NOTE: The rebate granted by the aforesaid notification has been withdrawn with effect from January 16, 2009 by notification no No. KA.NI. - 2-103/XI-9(1)/08-U.P.Act-30-07-Order-(37)-2009 Lucknow: Dated: January 15, 2009
 
 
 

 

GOODS WHICH HAVE BEEN LIABLE TO ENTRY TAX WITH BUT SUBSEQUENTLY HAVE BEEN EXEMPTED FROM THE DATES GIVEN AGAINST THEM

 

 
Serial No.
Name or description of goods
Date from which exempt
Remarks
1.
Machinery and spare parts of machinery valuing Rupees ten lakhs or more.
01-06-2009
Exempt
2. Natural Gas
19-02-2010
Exempt*
3. Cement
19-02-2010
Exempt
4.
Wood and timber of all kinds and of all trees, of whatever species including ballies and bamboos, whether growing or cut or sawn imported from outside India.
01-06-2009
Exempt
5. Clinker.
01-06-2009
Exempt
6.
Motor vehicles of all kinds including chassis thereof but excluding tractors
19-02-2010
Exempt
7.
Aluminum and its products excluding aluminum utensils
01-06-2009
Exempt
8. Cables of all kinds
01-06-2009
Exempt
9.
Lap top, computer system and peripherals, T.V. including L.C.D. T.V.
01-06-2009
Exempt
10.
Tyres and tubes excluding tyres and tubes of cycle, cycle rickshaw and animal driven vehicle
19-02-2010
Exempt
11. Marble stones and their tiles
01-06-2009
Exempt
12.
Refrigerators, Air-conditioners and Air-conditioning plants.
01-06-2009
Exempt
13. Tobacco in the form of cigarette.
01-04-2011
Exempt
14. Pan masala containing tobacco (gutka)
01-09-2012
Exempt

 

Natural Gas has again been taxed with effect from 29-06-2010

 

     

Entry Tax Rates Declared with effect From September 30, 2008

 

      All notifications issued before September 30, 2008 were supersceeded with effect from September 30, 2008 by notification no. KA. NI. - 2-2757/XI-9(1)/08-U.P. Act 30-2007-Order-(31)-2008 dated September 29, 2008 and new rates of entry tax were notified by the same notification as under:

Sl. No. Description of goods Rate of tax
1 2 3
1
Crude oil as defined in Section 14 of the Central Sales Tax Act, 1956.
5 % of value of goods
2
Machinery and spare parts of machinery valuing Rupees ten lakhs or more.
2 % of value of goods
3
Natural Gas
5 % of value of goods
4
Non Levy Sugar
2 % of value of goods
5
Tobacco in the form of cigarette.
5 % of value of goods
6
Paper meant for writing, printing or packing purpose excluding newsprint
5 % of value of goods
7
Pan masala containing tobacco (gutka)
5 % of value of goods
8
Cement
2 % of value of goods
9
Coal
2 % of value of goods
10
Wood and timber of all kinds and of all trees, of whatever species including ballies and bamboos, whether growing or cut or sawn imported from outside India.
4 % of value of goods
11
High speed diesel, low sulphur high speed diesel, ultra low sulphur high speed diesel, light diesel oil, super light diesel oil, superior kerosene oil, furnace oil, residual fuel oil, low sulphur heavy stocks, heavy petroleum stocks and all its variants but excluding kerosene oil of public distribution system.
5 % of value of goods
12
Clinker
5 % of value of goods
13
Motor vehicles of all kinds including chassis thereof but excluding tractors
1 % of value of goods
14
Iron and Steel as defined in Section 14 of the Central Sales Tax Act, 1956
1 % of value of goods
15
Aluminum and its products excluding aluminum utensils
2 % of value of goods
16
Cables of all kinds
2 % of value of goods
17
Lap top, computer system and peripherals, T.V. including L.C.D. T.V.
2 % of value of goods
18
Tyres and tubes excluding tyres and tubes of cycle, cycle rickshaw and animal driven vehicle
2 % of value of goods
19
Marble stones and their tiles
2 % of value of goods
20
Refrigerators, Air-conditioners and Air-conditioning plants
5 % of value of goods
 

 

*****