The Jammu and Kashmir Entry Tax on Goods Act, 2000

(1) This Act may be called the Jammu and Kashmir Entry Tax on Goods Act, 2000. (2) It shall come into force on such date as the Government may, by notification in the Government Gazette appoint.

(1) In this Act, unless the context otherwise requires, - (a) “Checkpost” means any notified area declared as checkpost under section 15-A of the Jammu and Kashmir General Sales Tax Act, 1962; (b) “goods” means all kinds of moveable property, materials, articles and commodities brought into the State of Jammu and Kashmir for use or consumption; (c) “Government” means the Government of Jammu and Kashmir; (d) “importer” means a person who brings or causes to be brought goods into the State of Jammu and Kashmir from any place outside the State for use or consumption within the State; (e) “persons” means an individual or body of individuals, whether incorporated or not, and also a Hindu undivided family, a firm, a society, a club, an individual, a company, an association, a local authority or a State Government; (f) “prescribed” means prescribed by rules made under this Act; (g) [***]; (h) “scheduled goods” means the goods as specified under the provisions of the Jammu and Kashmir General Sales Tax Act, 1962 or the Jammu and Kashmir Value Added Tax Act, 2005 and include Motor Spirit and Diesel Oil as defined under the Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, Samvat 2005 (1948 A.D.); (h) “State means the State of Jammu and Kashmir. (2) words and expressions used but not defined in this Act shall have the same meaning as assigned to them under the Jammu and Kashmir General Sales Tax Act, 1962.

3[(1) Subject to the provisions of this Act and the rules made there under, there shall be levied a tax on the entry of scheduled goods into the State, to be called "entry tax" at the rates as may be notified from time to time under the Jammu and Kashmir General Sales Tax Act, 1962, the Jammu and Kashmir Value Added Tax Act, 2005 or the Jammu and Kashmir Motor Spirit and Diesel Oil (Taxation of Sales) Act, Samvat 2005, as the case may be, and such tax shall be charged and collected at the checkpost by such authority and in such manner as may be prescribed: Provided that no entry tax shall be levied or collected on scheduled goods – (i) the value of which does not exceed rupees five thousand; or (ii) which are by any person in consequence of transfer of residence into the State; or (iii) where, through documentary evidence, it is established that – 1[(a) the goods are imported into the State by a person in connection with tourism or pilgrimage. Explanation: - For the purpose of this sub-clause, the person means a person visiting the State temporarily in connection with tourism or pilgrimage.] (a) the goods imported are the same which had moved outside the State in connection with repairs/maintenance.] (2) The Government may subject to such conditions as may be prescribed exempt wholly or in part any class or description of goods by quantity or value, or both form payment of entry tax.