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Custom duty & Octroi / Entry Tax Interview Questions & Answers - Learning Mode

Custom duty & Octroi / Entry Tax Interview Questions & Answers - Learning Mode

Custom Duty is a type of indirect tax charged on goods imported into India. One has to pay this duty , on goods that are imported from a foreign country into India. This duty is often payable at the port of entry (like the airport). This duty rate varies based on nature of items. Octroi is tax applicable on goods entering in to municipality or any other jurisdiction for use, consumption or sale. In simple terms one can call it as Entry Tax.

Try Custom duty & Octroi / Entry Tax Interview Questions & Answers - Exam Mode

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Custom duty & Octroi / Entry Tax Interview Questions & Answers - Learning Mode
Try Custom duty & Octroi / Entry Tax Interview Questions & Answers - Exam Mode
Question: On which specified goods entry tax is payable in West Bengal?

Answer: Tax at the rate of 1% has been specified for following specified goods:?

1. Goods referred to in Schedule C of the West Bengal Value Added Tax Act, 2003 excluding the following:?
(a) Agricultural implements not operated manually or not driven by animal.
(b) Bamboo including split bamboo, kite sticks and cut bamboo, and cane.
(c) Chemical fertilizers including basic slag, pesticides, weedicides, insecticides, germicides, fungicides and herbicides, other than bleaching powder.
( Source:
Question: Who has to furnish return under the W.B.T.E.G.L.A. Act, 2012, in West Bengal?

Answer: Every registered dealer under the W.B.T.E.G.L.A. Act, 2012 shall, submit a return in Form ET-3 quarterly within the next English calendar month from the date of expiry of the quarter. It may be said that the provisions are similar to those we have in the W.B.V.A.T Act, 2003. For delay in furnishing return, late fee shall become payable as below:-

Tax Payable < or = Rs.10,000.00 or NIL Tax Payable > Rs.10,000.00 or NIL

Rs.300.00 for the first month or part thereof and
Rs.10 Source:
Question: When the form ET-2 is to be used for Entry Tax in West Bengal?

Answer: It is to be used for entry of specified goods into a local area and which is not covered by any other subrule of rule 11 [i.e. sub-rule (2) to (6) ]. A few examples where it can be used are:?

(i) goods being sent for job work from local area 1 to local area 2 on the basis of challan.

(ii) goods being sent, otherwise than by sale, from local area 1 to local area 2 by UR dealer or person.

(iii) goods being printed materials including calendar, brochure, leaflet or pamphlet not Source:
Question: What is the meaning of the words (import value) in case of Entry Tax?

Answer: Import value in respect of a consignment of specified goods upon entry of such goods in a local area by or on behalf of a dealer or an importer other than a dealer, means:-

(a) the price or cost at which the dealer or importer other than a dealer has purchased or procured or acquired or obtained the specified goods, as shown in the original tax invoice, invoice or bill or stock transfer advice or document of like nature, or

(b) where the tax invoice, invoice or bill or stock transf Source:
Question: What is Octroi Tax?

Answer: Octroi, tax levied by a local political unit, normally the commune or municipal authority, on certain categories of goods as they enter the area. The tax was first instituted in Italy in Roman times, when it bore the title of vectigal, or portorium. Source:
Question: What is the date of applicability of Entry Tax in different States?

Answer: Here in the table given below you can check the applicability of Entry Tax in Different Sates:-

S.No. State Name Date of Applicability
1. Andhra Pradesh 2nd May 2001
2. Arunachal Pradesh 1st April 2005 as per Section 3 (2)(b) of AP VAT
3. Assam 1st October 2001
4. Bihar 25th February
5. Chhattisgarh 1st September 1976
6. Goa 1st September 2000
7. Gujarat 1st September 2001
8. Haryana 5th May 2000
9. Jammu & Kashmir 3rd April 2000
10. Jhar Source:
Question: If a registered dealer inadvertently pays excess entry tax in one month, can he adjust that excess amount in the next month?

Answer: Yes. It can be adjusted in the next month provided it is within the same accounting year. Source:
Question: What shall be the registration number under W.B.V.A.T. Act, 2003 Act?

Answer: For registered dealers under W.B.V.A.T. Act, 2003 it shall be the VAT RC No., while for the dealers registered only under the W.B.S.T. Act, 1994 it shall be the WBST RC No. Dealers having registration under both the Acts shall use their VAT RC No. only. Source:
Question: What is Entry Tax?

Answer: Entry Tax is a tax imposed by the state governments in India It is levied on movement of the goods from one state to into another and is levied by the recipient state to protect their tax base. It was on 01/09/2000 the Act was introduced. A dealer who in the course of business, whether on his own persons, brings or cause to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes a casual dealer, occasional deal Source:
Question: Will the provisions of Summary Assessment as introduced in Customs Duty & Excise applicable under Section3 of this Act read with section 47AA of the W.B.V.A.T. Act, 2003?

Answer: Yes. The returns furnished under this Act shall be summarily assessed in accordance with the provisions of section 3 of this Act read with section 47AA of the W.B.V.A.T. Act, 2003. Source:
Question: No waybill is required for import of printing materials under rule 99 of the W.B.V.A.T. Rules, 2005. Will entry tax have to be paid on its import?

Answer: Yes. Printing materials, other than books and periodicals, are taxable goods on which entry tax is payable. Source:
Question: Can a registered dealer pay entry tax monthly in West Bengal?

Answer: Yes, the registered dealer is required to pay the entry tax monthly only. In case of delay in payment interest shall be payable @ 1% per month for each day of default. Source:
Question: A dealer of Delhi has sold goods to Canteen Stores in West Bengal under Ministry of Defense, will Canteen Stores have to pay Entry Tax?

Answer: Yes. Rule 6(1)(e) allows deduction from turnover of imports only to those specified goods which are consigned by a Defence group having office in outside State . Here the consignor is a dealer having its office in outside State. Source:
Question: A registered dealer has paid excess amount of entry tax in the month of March. Now he wants to adjust the same in the month of April of next year. Can he do so?

Answer: No. The excess payment can be adjusted only if the next month falls within the same accounting year. Such excess payment will be refunded upon application and after making assessment. Source:
Question: Is a registered dealer in West Bengal (who is an importer) under W.B.V.A.T. Act, 2003 liable to pay entry tax on all his imports into the State from outside?

Answer: The registered dealer is liable to pay entry tax on his taxable turnover of imports i.e. turnover of import minus deductions as given in sub-section (5) of section 4 read with rule 6. Source:
Question: Whether Entry tax paid or payable under this Act qualify for input tax credit under the W.B.V.A.T Act, 2003?

Answer: No. Entry tax paid or payable cannot be claimed as set-off under W.B.V.A.T Act, 2003. Source:
Question: If goods dispatched from another State for immediate export to Bangladesh/Bhutan enters into local area in West Bengal, will entry tax become payable?

Answer: No. Entry tax is not payable -section 4(4)(a). Source:
Question: Is entry tax payable on purchases made from a registered dealer of West Bengal who has already paid entry tax on those goods, assuming the goods enter into local area ?X? from local area ?Y??

Answer: No. Entry tax is not payable. It is allowed as deduction from turnover of imports - Section 4(5)(a). Source:
Question: Who are exempted from payment of Entry Tax?

Answer: If the Goods or products manufactured or transported and brought are related to any Defence or Research and Development of Defence then that goods are exempted from Entry Tax. These Goods are Exempted from Entry Tax under Entry Tax Act. The goods brought into the State are exempted from Entry Tax if the aggregate value is less than 1 Lakh and 2 Lakh in a year. Source:
Question: Is it true that all existing registered dealers under W.B.V.A.T. Act, 2003 or W.B.S.T. Act, 1994 will be deemed to be registered under this Act w.e.f. 01.04.2012?

Answer: Whenever a registered dealer under any of the Acts mentioned above generates a waybill in Form 50A (VAT), or applies for issue of waybill in Form 50 (manual-VAT) or Form 42 (WBST), for the first time, such dealer shall be automatically granted registration under this Act.

Thus, any registered dealers under W.B.V.A.T. Act, 2003 or W.B.S.T. Act, 1994 will be deemed to be registered under this Act from the first date he generates or applies for waybill after 01.04.2012. Dealers applying for Source:

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