ACCT(Retd)
7197 Points
Joined July 2010
A State is divided into many local areas. Areas falling under each Gram panchayat,Town Municipality,City Municipal corporation(including brihut),Industrial area administration(e.g.KIADB) are defined as local areas. If you move the scheduled goods, like : Lubricants,petroleum products,machinery,photographic papers, tobacco products, sugar,textiles etc.ET is leviable at rates 2% and 5%. ET is charged on the total value(invoice amount,transportation and handling). This levy is made only once.Subsequent movements can be claimed exemption.........mjk