Punjab has reintroduced Entry Tax by
Ordinance titled The Punjab Development of Trade, Commerce and Industries Ordinance, 2015.
Under the earlier Entry Tax Act (The Punjab Tax on Entry of goods into Local Areas Act, 2000) operation of which has been stayed by the High Court, input tax credit (ITC) was eligible.
Under the new dispensation, ITC of entry tax paid is not eligible for set off against VAT.
Click to view the new Entry Tax Act.
By Notification No. dated 01/06/2015 Entry Tax at 11% is levied on Sugar
Click to view Notification No. dated 01/06/2015