State Act

Jharkhand Entry Tax on Consumption or Use of Goods Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

3. Incidence of entry tax - (1) Subject to the provisions of sub-section (2) and save as provided in sub-section (3), there shall be levied and paid to the State Government by an assessee: an entry tax on value of scheduled goods making an entry exceeding rupees ten thousand for consumption or use of such goods, at the rate(s) as specified in the schedule. Provided that the State Government may specify different rate or rates of tax in respect to different categories of the consumption or use of such goods. Provided further that the rate of entry tax shall not exceed twenty percentum of the value of scheduled goods consumed or used therein. (2) No entry tax shall be payable by an importer of the scheduled goods; (a) as sold by any the registered dealer(s). (b) consumed or used by the ministry of defence and the units of the Border Security Force; (c) consumed or used for any purpose which the State Government may exempt, by notification in this behalf, declare to be a public purpose and such exemptions may be subject to such conditions and restrictions, as may be specified in the said notification. (d) consumed or used by any person and who possesses a tax invoice, when purchased by him from registered dealer(s) of the State. (3) Notwithstanding anything contained in sub-section (1), the State Government; subject to such conditions and restrictions, may by notification levy entry tax on such inputs as consumed or used by the registered dealers. (4) When an assessee, holds more than one registration for each of his place of business under this Act, the tax shall be payable separately in respect of his each such registration.