Is entry tax and octroi applicable in Uttar Pradesh? What's the difference between the two? If it is applicable what are rates for the same?
Kolluru Krishna Murty
(Partner)
(315 Points)
Replied 04 February 2012
1.Entry Tax is a tax on entry of goods into Local area as specified by the legislations of respective states.
This is applicable across the state normally.
2.Octroi is a duty on entry of vehicles on a specific property or a notified area (X municipalityor X bridgeor X road etc) for a specified period under a spcified agreement.
As I understand levy of Entry Tax by any state has been struck down by Supreme Court as restrictive of free movement of goods between states.
You may kindly see the U.P.state Commercial taxes site for the rates of taxes.
kkm
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