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GOODS ON WHICH ENTRY TAX IS PAYABLE IN UTTAR PRADESH |
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| Status As On April 01, 2011 | ||||
| For changes after April 01, 2011, please see notifications under VAT Diary Services | ||||
| Serial No. | Commodity Name |
Rate of tax |
Date from which rate is effective |
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| 1. | Crude oil as defined in Section 14 of the Central Sales Tax Act, 1956. |
5 percent |
30-09-2008 |
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| 2. | Non levy sugar. | 2 percent |
30-09-2008 |
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| 3. | Paper meant for writing, printing or packing purpose excluding newsprint |
2 percent |
16-01-2009 |
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| 4. | Pan masala containing tobacco (gutka) | 5 percent |
30-09-2008 |
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| 5. | Coal | 2 percent |
30-09-2008 |
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| 6. | 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 |
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| 7. | Iron and Steel as defined in Section 14 of the Central Sales Tax Act, 1956 excluding following goods:- |
5 percent |
01-04-2011 |
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| (i) | pig iron, sponge iron and cast iron including ingot moulds, bottom plates, iron scrap, cast iron scrap, runer scrap and iron skull scrap; |
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| (ii) | steel semins (ingots, slabs, blooms and billets of all qualities, shapes and sizes); |
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| (iii) | steel melting scrap in all forms including steel skull, turnings and borings; |
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| (iv) | wires-rolled, drawn, galvanized, aluminized, tinned or coated such as by copper. |
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| (v) | hot rolled coil | |||
| 8. | Natural Gas | 5 percent | 29-06-2010 | |
| 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 |
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| 2. | Non levy sugar. | 2 percent |
30-09-2008 |
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| 3. | Tobacco in the form of cigarette. | 5 percent |
30-09-2008 |
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| 4. | Paper meant for writing, printing or packing purpose excluding newsprint |
2 percent |
16-01-2009 |
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| 5. | Pan masala containing tobacco (gutka) | 5 percent |
30-09-2008 |
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| 6. | Coal | 2 percent |
30-09-2008 |
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| 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 |
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| 8. | Iron and Steel as defined in Section 14 of the Central Sales Tax Act, 1956 excluding following goods:- |
1 percent |
16-01-2009 |
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| (i) | pig iron, sponge iron and cast iron including ingot moulds, bottom plates, iron scrap, cast iron scrap, runer scrap and iron skull scrap; |
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| (ii) | steel semins (ingots, slabs, blooms and billets of all qualities, shapes and sizes); |
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| (iii) | steel melting scrap in all forms including steel skull, turnings and borings; |
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| (iv) | wires-rolled, drawn, galvanized, aluminized, tinned or coated such as by copper. |
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| 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 |
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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. |
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| Natural Gas | ||||
| No. KA.NI. - 2-939/XI-9(81)/91-U.P.Act-30-07-Order-(62)-2010 Lucknow: Dated: June 28, 2010 |
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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. |
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DIESEL,ETC. |
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No. KA.NI. - 2-765/XI-9(203)/92-U.P.Act-30-2007-Order-(10)-2008 |
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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. |
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No. KA.NI. - 2-484/XI-9(1)/08-U.P.Act-30-07-Order-(59)-2010 |
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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. |
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| PAPER | ||||
No. KA.NI. - 2-766/XI-9(203)/92-U.P.Act-30-07-Order-(11)-2008
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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. |
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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 |
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| GOODS WHICH HAVE BEEN LIABLE TO ENTRY TAX BUT AT PRESENT ARE EXEMPT | ||||
| Serial No. | Name or description of goods |
Date from which exempt |
Remarks |
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| 1. | Machinery and spare parts of machinery valuing Rupees ten lakhs or more. |
01-06-2009 |
Exempt |
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| 2. | Natural Gas | 19-02-2010 |
Exempt* |
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| 3. | Cement | 19-02-2010 |
Exempt |
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| 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 |
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| 5. | Clinker. | 01-06-2009 |
Exempt |
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| 6. | Motor vehicles of all kinds including chassis thereof but excluding tractors |
19-02-2010 |
Exempt |
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| 7. | Aluminum and its products excluding aluminum utensils |
01-06-2009 |
Exempt |
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| 8. | Cables of all kinds | 01-06-2009 |
Exempt |
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| 9. | Lap top, computer system and peripherals, T.V. including L.C.D. T.V. |
01-06-2009 |
Exempt |
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| 10. | Tyres and tubes excluding tyres and tubes of cycle, cycle rickshaw and animal driven vehicle |
19-02-2010 |
Exempt |
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| 11. | Marble stones and their tiles | 01-06-2009 |
Exempt |
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| 12. |
Refrigerators, Air-conditioners and Air-conditioning plants.
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01-06-2009 |
Exempt |
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| 13. | Tobacco in the form of cigarette. | 01-04-2011 |
Exempt | |
Natural Gas has again been taxed with effect from 29-06-2010
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DISCLAIMER: Although every care has been taken in compilation of rates of tax yet the Web Site administration owns no responsibility for any inaccuracy that might have crept in.
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