Jun 19
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Entry Tax in Punjab
In Punjab, the entry tax is levied on the products based on the Punjab Entry Tax Act. Entry tax is levied on the products that gain entry into the state of Punjab from another state. It is important to note that entry tax is levied on products that are imported even from outside of India. Entry Tax is not levied on products that are transported to Punjab for job work, rejected material and returned material subject to certain conditions.
Rate of Entry Tax in Punjab:
Different goods attract different rates of entry tax in Punjab. Listed below is a list of rate of entry tax charged for different goods in Punjab.
| Goods | Rate of Tax |
| Iron and steel scrap | 4.5% |
| Cotton yarn | 4.5% |
| Partially oriented yarn, polyester top, polyester chips | 5.5% |
| Marble including granite, red sand stone, etc | 13% |
| All types of Tiles except for roofing earthen tiles and asphaltic tiles | 13% |
| Any kind of cement | 13% |
| Diesel and petroleum stocks | 8.5% |
| Plywood | 13% |
| Coal and coke | 4.5% |
| Furnace oil | 4.5% |
| Bitumen | 5.5% |
| Veneer | 5.5% |
| Pulses | 1.5% |
| SW pipes and RCC pipes | 5.5% |
| Vanaspati and edible oils | 5.5% |
Mode of payment for Entry Tax in Punjab:
Listed below are the modes of payment for entry tax in Punjab:
- The payment can be made either through cash or demand draft.
- The payment can be made through cheques against the bank guarantee only if permitted by the excise and taxation commissioner.
- Through online or card based which is available only with certain banks.
