20 January, 2016

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Regressive Entry Tax of 10% on E-Commerce in Uttarakhand

Regressive Entry Tax of 10% on E-Commerce in Uttarakhand

Vide Notification Dated 10th December, 2015, The State Government of Uttarakhand have Imposed an entry tax of 10% on all items entering in the state boundaries which are ordered via E-Commerce.

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:-

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