Bare Act
The Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001
Tax200131 sections
This Act levies a tax on the entry of specified goods into the state's local areas for consumption, use, or sale. It applies to importers bringing goods into municipal limits or other local jurisdictions, taxing the goods based on their purchase value at rates the government sets, which cannot exceed 20 percent. This helps generate revenue when goods move between different local areas. The law requires eligible businesses to register and pay the tax on eligible goods, while exempting goods brought in for manufacturing or specific sales.
- 1. Short title extent and commencement
- 2. Definitions
- 3. Incidence of tax
- 4. Tax not to be levied on entry of specified goods in certain cases
- 5. Registration
- 6. Returns
- 7. Payment of tax
- 8. Assessment of tax
- 9. Tax to be paid notwithstanding assessment
- 10. Imposition of penalty
- 11. Interest on delayed payment of tax
- 12. Assessment of escaped tax
- 13. Collection of tax by local body
- 14. Tax to be first charge on property
- 15. Recovery of tax
- 16. Special mode of recovery
- 17. Refund of tax
- 18. Accounts and documents
- 19. Power to order production of accounts and powers of entry and inspection
- 20. Power to call for information
- 21. Appeal
- 22. Revision
- 23. Court fee
- 24. Offences and penalties
- 25. Cognizance of offences
- 26. Compounding of offences
- 27. Power to make rules
- 28. Power to remove difficulties
- 29. Power to exempt
- 30. Repeal and saving
- I. List of Specified Goods
PDF: pending for this language.