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MAHARASHTRA TAX ON THE ENTRY
OF GOODS INTO LOCAL AREAS ACT, 2002
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This is an Act, providing for
levy of Entry Tax on goods brought within the Maharashtra State from outside the
State. The tax is only on the goods which are mentioned in schedule, which at
present covers mainly various petroleum products. With effect from 1st
April, 2008, Tiles and Air Conditioners are also covered in the net of entry
tax. There are different rates for different products. As per the Act, the rate
of tax cannot be higher then the rate prescribed under the MVAT Act. The rate of
tax effective from 1.4.2008 and various goods covered by the Act
are as per the Schedule given here below.
SCHEDULE
[See Section 2 (1) (k) and 3(1)]
|
Sr. No.
|
Description of
goods |
Rate of tax |
|
(1) |
(2) |
(3) |
|
1 |
1 High Speed Diesel Oil,— (a)
imported into local area of the Municipal Corporations of the Brihan
Mumbai, Thane and Navi Mumbai ; and |
34% + one rupee
per liter. |
|
|
(b)
imported into local area other than mentioned in clause (a) above. |
31% + one rupee
per liter. |
|
2 |
Aviation Turbine
Fuel (Duty paid) (other than that covered by entry 3). |
25% |
|
3 |
Aviation Turbine
Fuel (Bonded) |
30% |
|
4 |
Aviation Gasoline
(Duty Paid) |
10% |
|
5 |
Aviation Gasoline
(Bonded) |
24% |
|
6 |
Any other kind of motor spirit,—
(a)
Imported into local area of the Municipal Corporations of the. Brihan
Mumbai, Thane and Navi Mumbai ; and |
30% + one rupee
per liter |
|
|
(b)
imported into local area other mentioned in clause (a) above. |
29% + one rupee
per than liter. |
|
7 |
Bitumen
|
12.5% |
|
8 |
Light diesel oil
|
-- do -- |
|
9 |
Naphtha |
-- do -- |
|
10 |
Low Sulpher Heavy
stock |
-- do -- |
|
11 |
Kerosene non-PDS
|
-- do -- |
|
12 |
Furnace Oil
including heavy furnace oil and residual furnace oil. |
-- do –- |
|
13 |
Air Conditioning
machines, comprising motor driven fan and elements for changing the
temperature. (W.E.F 01-04-2008) |
-- do -- |
|
14 |
All types of tiles
whether vitrified or not, including those made from cements, ceramic,
natural or artificial stones, marble, travertine, alabaster or granite but
excluding asphaltic roofing tiles and earthen roofing tiles. (W.E.F.
01-04-2008) |
-- do -- |
The machinery provisions are separately stated under the Act itself.
Threshold limit for
registration
Every importer who imports the
specified goods mentioned above worth ` 10,000 or more is required to apply for
registration in Form No. 1 within 30 days from the date of exceeding the
turnover limit.
Payment of Tax and
Filing of Returns:
|
Type of Importer |
Time Limit for payment of
taxes |
Return-cum-challan |
|
Unregistered Importer |
Within 30 days from the date
of entry of goods into local area |
Form 4 |
|
Registered Importer |
Monthly, within 25 days of the
next month |
Form 4 |
Levy and collection of tax,
penalties and interest
The Authorities appointed under
the VAT Act will perform all the duties under the Entry Tax provisions relating
to assessment, review, collection of taxes, interest and penalty and they will
have the same powers as under the VAT Act.
All the provisions of the VAT
Act relating to returns, imposition of the tax liability, recovery of tax from
the third parties, appeals, rectification, review, refunds, penalties, seizure
of documents, compounding of offences etc. will apply to the Entry Tax
provisions.
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