Entry Tax withdrwan ,Advance Tax imposed wef 04.10.2013 in Punjab under Punjab Vat Act,List of Items Covered under Advance tax


Punjab Government has withdrawn the Entry tax under the Punjab Tax on Entry of Goods into Local areas Act, 2000, which was under judicial scrutiny and was cause of continous litigation between the Government and the VAT dealers across the State.

The Government has exempted all the taxable persons registered under Punjab VAT Act, 2005 from payment of entry tax on all the goods covered under notification dated 18.09.2012 issued under section 3A of the Entry Tax Act, as a result of whichLevi no entry tax is payable on any of the items covered under Notification dated 18.09.2012. 

It is pertinent to mention here that notification dated 18.09.2012 was issued in supersession of all the earlier notifications issued under Entry Tax Act and covered all the goods on which Entry Tax is leviable at present.

Thus Entry tax is no more applicable on any of the items. However no exemption from the notification dated 04.04.2013 issued u/s 3A of the Entry Tax Act, imposing entry tax on Automobiles purchased from outside the State of Punjab, has been seemingly given as yet.

The effect of this withdrawl of entry tax would mean that all the deferments claimed by the persons on the basis of the stay order of the Punjab & Haryana High Court in Bhushan Power and Steel Limited vs State of Punjab CWP 15378 of 2008 would come to an end. Since there is no entry tax there would be no deferment from the same.

The notification withdrawing entry tax can be seen herebelow:

However this exemption from entry tax however is not a relief to dealers, as at the same time Advance VAT has been levied u/s 6(7) of the Punjab VAT Act, 2005 on all the items on which entry tax was leviable.

List of Goods Covered Under Advance Tax wef 04.10.2013

Punjab Government has notified goods u/s 6(7) of the Punjab VAT Act, 2005 on which Advance VAT will be recovered. Section 6(8) of the Punjab VAT Act, 2005 earlier considered Entry Tax as deemed advance VAT.

Now after the exemption from the Entry Tax to all the taxable persons, Punjab Government has notified goods seperately u/s 6(7) on which Advance VAT is leviable. These goods are almost those goods on which entry tax was already leviable.

Four new items on which there was no entry tax leviable but Advance VAT has been levied are as follows:

  • Wheat
  • Rice
  • Paddy
  • Copper in all its shapes and forms including copper scrap.
An interesting thing which is notable from the notrification is that it prescribes below the schedule certain conditions for the levy of and exemption from advance VAT. But under which section or rule these conditions have been prescribed, has not been mentioned anywhere in the notification.

The notification relating to Advance VAT is produced herebelow:
Attention: All VAT Dealers, Transporters, Chartered Accountants and Advocates

Subject: Payment of Advance Tax

  1. Just like the dealers used to do in the case of Entry Tax, they will be able to deposit the Advance Tax at the ICCs. For this an entry will be made in the computer system at the ICC.
  2. In addition to above, the dealers will be able to deposit the Advance Tax in the office of AETC as well as through internet banking.
  3. Procedure for depositing the Advance Tax in the office of AETC:
    • a. If a dealer frequently imports goods in to the State, he may deposit a lump-sum of Advance Tax in the office of AETC.
    • b. For this purpose the dealer may make payment through challan in form VAT 2 under sub-head ‘Advance Tax’ (0040-00-111-01).
    • c. Once a dealer has made the payment in the Treasury in the above sub-head, he will present the receipt at the front window at AETC office. The AETC office will immediately enter the amount of Advance Tax into the credit of the dealer in the computer system.
    • d. Thereafter whenever the dealer presents any goods at any ICC, the system will automatically work out the Advance Tax due and deduct that amount from the lump-sum already deposited by the dealer. The dealer/ driver will be given a receipt showing the advance tax deducted on account of that import.

4. Procedure for payment through internet banking:
  • a. In order to make the facility of payment of Advance Tax 24x7, the Department has developed a software and tied up with following seven banks:
    • i. ICICI bank
    • ii. HDFC banki
    • ii. Punjab National Bank
    • iv. Kotak Mahindra
    • v. Axis Bank
    • vi. Bank of Baroda
    • vii. Canara Bank
  • b. For availing this facility, the dealer may visit the website of the department www.pextax.com and open the VAT 2 challan and fill up the details in the sub-head “Advance Tax” (0040-00-111-01).
  • c. The dealer can do so either through his log-in or through facility of open payment.
  • d. After the challan details are filled, the dealer or the person making the payment will be routed to the bank website where he can make the payment of the advance tax. His ledger with the Department will be updated post successful transaction.
  • e. Thereafter whenever the dealer presents any goods at any ICC, the system will automatically work out the Advance Tax due and deduct that amount from the lump-sum already deposited by the dealer. The dealer/ driver will be given a receipt showing the advance tax deducted on account of that import.
Thank you;
Anurag Verma (IAS)
Excise and Taxation Commissioner
Govt. of Punjab

Amit Bajaj Advocate
Bajaj & Bajaj Advocates
128, Sangam Complex,
Milap Chowk, Jalandhar(Punjab)




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