The Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001*
(Act 20 of 2001)
| |
Scheduled Goods |
Rate of tax |
1 |
Refrigerators |
20 |
2 |
Air Conditioners |
20 |
|
3 |
High Speed Diesel Oil
(with effect from 02.01.2006) |
25 |
| Light Speed Diesel Oil
(with effect from 02.01.2006) |
25 |
|
4 |
Furnace Oil |
16 |
|
5 |
Low Sulphur Heavy Stock. (LSHS) |
16 |
|
6 |
Cement Including White Cement And
Refractory Cement And Its Substitutes (Deleted from 27.03.2002) |
16 |
|
7 |
Aluminium.
** |
10 |
|
8 |
Asbestos
cement sheets.
|
12 |
|
9 |
Atta,
Maida, Sooji, rava and wheat flour. |
4 |
|
10 |
Bitumen. |
12 |
|
11 |
Ceramic
sanitary wares and sanitary fittings of every description.
|
12 |
|
12 |
(Compressors
and parts and accessories of air-conditioners and refrigerators.)
substituted with effect from 1.7.2002
Parts
and accessories including compressors of window and non-ducted split
air conditioners and domestic refrigerators **
|
20 |
|
13 |
HDPE
granules and PVC resins. ** |
4 |
|
14 |
HDPE/PP
woven fabrics |
4 |
|
15 |
(Iron
and steel as described in the second schedule to the Tamil Nadu
General Sales Tax Act, 1959.) substituted with effect from 1.7.2002
Steel
rods and steel semis (ingots, slabs, blooms and billets of all
qualities, shapes and sizes)
|
4 |
|
16 |
(i)
Lubricating Oil, (ii) Granite blocks, (iii) lube base oil. |
16 |
|
17 |
(i)
Marbles and Marble tiles (ii) Granite blocks and slabs and (iii)
Ceramic tiles, galzed floor, roofing and wall tiles |
12 |
|
18 |
Petrol
with or without additives |
30 |
|
19 |
Newsprint |
4 |
|
20 |
Paper
and paper boards excluding coated paper, tissue paper, MICR,
Electrical grade paper and glassine paper, file boards, coated boards,
duplex boards, straw boards, craft paper, cellophane paper, poster paper
and surface sized maplitho paper. |
10 |
|
21 |
Potassium
Chlorate (ii) Linear Alkyl Benzene (LAB), (iii) Soda ash, (iv) caustic
soda and (v) chlorine ** |
12 |
|
22 |
PVC
pipes, tubes and fittings |
10 |
|
23 |
Tobacco
and tobacco products including cigarettes, cigarillos, cigar,
cheroots, mixtures of tobacco for pipes, cut-tobacco, hookah tobacco,
snuff of tobacco and chewing tobacco excluding beedies.” |
10 |
|
24 |
HDPE
and PP woven sacks |
4 |
|
25 |
Low
Density Polyethylene and Polypropylene in all forms including granules,
tapes and wastes |
4 w.e.f. 21.3.03 |
|
26 |
Washing Machines |
12.5 w.e.f. 21.3.03 |
|
27 |
Ethanol, that is anhydrous ethyl alcohol |
8 w.e.f. 1.10.03 |
(* Received the assent of the Governor on 25/09/2001)
This Act comes into force from 1st Dec 2001.
Entries 6 to 22 added with effect from 27.03.2002.
Entry 23 added with effect from 1.7.2002.
** Exemptions and reductions with effect from
1.7.2002.
Exemption in respect of tax payable under section 3 by
any person who brings aluminium and soda ash into any local area for use
or consumption in connection with any job work, provided that the
manufactured goods are returned to the other States.
Exemption in respect of tax payable over and above 3
percent by any importer who is a dealer registered under the Tamil Nadu
General Sales Tax Act in
respect of the import of the following goods for resale or use or
consumption, in the manufacture of other goods for sale:-
1. HDPE and granules and PVC resin
2. Pottassium Chlorate, Linear Alkyl Benzene(LAB), soda
ash, caustic soda and chlorine
3. Aluminium
4. Parts and accessories including compressors of
window and non-ducted split air-conditioners and domestic refrigerators
5.Reduction of tax payable under Tamil Nadu General
Sales Tax Act by any
dealer on the sale of any goods manufactured by him inside the State out
of the above raw materials/components imported, to the extent of amount
of entry tax paid without any refund under Entry Tax Act on such goods
6. Tax payable under the Central Sales Tax Act by any
dealer on the inter-state sales of any goods manufactured by him inside the
State out of
the above raw materials/components imported, shall be reduced by an amount
of entry tax paid with out any refund under Entry Tax Act on the entry of
such goods, subject to the condition that such reduction shall not exceed
50% of the tax payable on such inter-state sale of goods manufactured and
further in respect of export of such manufactured goods, the reduction shall
be upto 100% of the tax payable under the said Central Sales Tax Act without any refund.
7. The tax payable under Central Sales Tax Act on the inter-state sale
of any goods specified in the Schedule to the Entry Tax Act in the same form
in which such goods are imported under the said Entry Tax Act, shall be
reduced by the amount of entry tax paid
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