The Arunachal Pradesh Entry Tax Act, 2010
The Arunachal Pradesh Entry Tax Act, 2010
Tax201014 sections
This Act imposes a tax on the entry of specified goods into local areas within the state of Arunachal Pradesh. It applies to importers who bring goods into local jurisdictions like panchayats or municipalities for consumption, use, or sale. The tax is calculated based on the value of the goods and serves as a revenue generation mechanism for the state. It ensures that goods entering these areas are taxed, preventing double taxation by allowing credit for taxes already paid, and covers various types of vehicles and equipment.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax
- 4. Levy of tax on motor vehicle
- 5. Composition of tax liability
- 6. Exemption from tax
- 7. Principles governing entry tax
- 8. Applicability of the provisions of the Arunachal Pradesh Goods Tax Act, 2005
- 9. Authorities and Administration of tax
- 10. Utilization of the proceeds of entry tax levy under the Act
- 11. Constitution of Board and its function
- 12. Power of Government to make rules
- 13. Validation
- 14. Repeal and Saving
PDF: pending for this language.