Regressive Entry Tax of 10% on E-Commerce in Uttarakhand
NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 4 of "the Uttarakhand Tax on Entry of' Goods Into Local Areas Act,2008" (Act No.13 of'2008) read with section 21 of the Uttar Pradesh General clause Act, 1904(UP Act No. 1 of I904)(as applicable to the State of Uttarakhand),the Governor is pleased to direct that, the tax on entry of goods speci tied in column2 of the Schedule below shall be levied and collected at the rate specified in column 3 of the Schedule, with effect from the date of'publication of this Notification in the (Gazette):-
All kind of goods purchased or ordered through online shopping or E-Coinnierce and consigned into the local area of' the State of the Uttarakhand for personal use. - 10 % of Value of the Goods
Clearly the matter involves a regressive tax on E-commerce and hits the industry negatively in already tax litigation facing industry.
Full Text of the Notification is as under:-