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Entry Tax Rules

Section / Rule Number Content


1. Short title and commencement.
2. Definitions
3. Restrictions and condition subject to which power to be delegated by the commissioner
4. Appropriate Authorities in Certain Cases
5. Registration
6. Exemption from Tax and Deduction from turnover of Imports
7. Deduction of Tax paid
8. Payment of Tax, Interest and Late fee and submission of Return by a Registered Dealer
9. Tax by unregistered dealer or importer other than dealer
10. Special provisions for entry of motor vehicles
11. Declaration under section 8
12. Maintenance of accounts
13. Seizure of specified goods under section 13
14. Imposition of penalty under section 13 and release of seized goods
15. Orders, forms, fees, notices under the act