INTERVIEW QUESTIONS TAX ECOMMERCE ENTRY TAX DETAILS

Question: Under which Law, Section and Notification, the Government of Rajasthan has imposed Entry Tax on sale of goods through Electronic Media?

Answer: The Government of Rajasthan has inserted Sub-Section (1A) in Section 4 (i.e. Incidence of Tax) of The Rajasthan Tax on Entry of Goods into Local Area Act, 1999 to cover the Sale of Goods through Electronic Media within the Ambit of Entry Tax. The draft section is noted below:-

“(1A) Every person who, in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area, or takes delivery or is entitled to take delivery into a local area of, any goods in pursuance of sale or purchase effected through electronic media shall be liable to pay tax on the taxable purchase value of the goods.”

RATE OF TAX

Further, the Government has vide Notification No. 12(61)FD/Tax/2014-Pt-I-25 dated 16/06/2016 has inserted S. No. 48 to cover all goods included in Schedule III, IV, V and VI of the Rajasthan VAT Act, 2003 in addition to the Goods mentioned at S. No. 1 to 47 of the Notification No. F.12(23)FD/Tax/2015-211 dated 09/03/2015 within the Ambit of Entry Tax in Rajasthan. The entry is noted below for ready reference:-
48 Goods not covered by entries number 1 to 47 of this list but included in Schedules III, IV, V and VI of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) 5.50

EXEMPTION

Further, the Government has vide Notification No. 12(61)FD/Tax/2014-Pt-I-26 dated 16/06/2016 has granted exemption from payment of Tax payable under the said Act on entry of Goods specified at Serial No. 48 of List given in Notification No. F.12(23)FD/Tax/2015-211 dated 09/03/2015 as amended from time to time, on following conditions:-

(i) If such goods are brought ot cause to be brought into the local area, or delivered or cause to be delivered into local area, other than in pursuance of sale or purchase effected through electronic media, for consumption, use or sale therein; or

(ii) If such goods are brought or cause to be brought into local area, or delivered or cause to be delivered into local area, in pursuance of sale or purchase effected through electronic media, for consumption, use or sale therein and tax leviable under the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) in respect of such goods has been paid in the state.

The Government of Rajasthan has inserted Sub-Section (1A) in Section 4 (i.e. Incidence of Tax) of The Rajasthan Tax on Entry of Goods into Local Area Act, 1999 to cover the Sale of Goods through Electronic Media within the Ambit of Entry Tax. The draft section is noted below:-

“(1A) Every person who, in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area, or takes delivery or is entitled to take delivery into a local area of, any goods in pursuance of sale or purchase effected through electronic media shall be liable to pay tax on the taxable purchase value of the goods.”

RATE OF TAX

Further, the Government has vide Notification No. 12(61)FD/Tax/2014-Pt-I-25 dated 16/06/2016 has inserted S. No. 48 to cover all goods included in Schedule III, IV, V and VI of the Rajasthan VAT Act, 2003 in addition to the Goods mentioned at S. No. 1 to 47 of the Notification No. F.12(23)FD/Tax/2015-211 dated 09/03/2015 within the Ambit of Entry Tax in Rajasthan. The entry is noted below for ready reference:-
48 Goods not covered by entries number 1 to 47 of this list but included in Schedules III, IV, V and VI of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) 5.50

EXEMPTION

Further, the Government has vide Notification No. 12(61)FD/Tax/2014-Pt-I-26 dated 16/06/2016 has granted exemption from payment of Tax payable under the said Act on entry of Goods specified at Serial No. 48 of List given in Notification No. F.12(23)FD/Tax/2015-211 dated 09/03/2015 as amended from time to time, on following conditions:-

(i) If such goods are brought ot cause to be brought into the local area, or delivered or cause to be delivered into local area, other than in pursuance of sale or purchase effected through electronic media, for consumption, use or sale therein; or

(ii) If such goods are brought or cause to be brought into local area, or delivered or cause to be delivered into local area, in pursuance of sale or purchase effected through electronic media, for consumption, use or sale therein and tax leviable under the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) in respect of such goods has been paid in the state. Source: CoolInterview.com

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