Haryana Entry Tax Online – Overview I Objectives & Features

Overview

entry tax haryana, The Haryana Tax on Entry of Goods into Local Areas Act, 2008, introduced by the Haryana State Government, is a pivotal legislation aimed at taxing goods entering the state for consumption, use, or sale. Enacted on April 16, 2008, this Act replaced the earlier Haryana Local Area Development Tax (LADT) Act of 2000. The primary purpose of the Entry Tax is to generate revenue for the Haryana Trade Development Fund, which is dedicated to enhancing infrastructure and facilitating the seamless movement of goods and services within and beyond the state. The Act applies to all goods entering Haryana from outside its borders, except those exempted under Schedule A, ensuring a broad tax base to support state development initiatives.

The administration of the Entry Tax has evolved with digital advancements, allowing importers and businesses to manage tax obligations online through platforms like the Haryana Excise and Taxation Department’s portal (haryanatax.gov.in). This online system streamlines registration, tax calculation, and payment processes, making compliance more accessible and efficient for businesses operating in Haryana.

Objectives

The Haryana Entry Tax Act outlines clear objectives to ensure the funds collected are utilized effectively for the state’s economic and infrastructural growth. These objectives, as detailed under Section 25 of the Act, include:

1. Infrastructure Development: Constructing and maintaining roads and bridges to connect market areas with industrial zones, railway stations, and other critical hubs, ensuring efficient logistics and trade.
2. Utility Provision: Developing infrastructure to provide essential utilities like water and electricity to industrial units, fostering a conducive environment for business growth.
3. Smooth Trade Flow: Creating and maintaining facilities that enhance the flow of commerce, such as warehouses and logistics hubs, to reduce bottlenecks in supply chains.
4. Environmental Sustainability: Allocating funds to maintain clean and sustainable surroundings in industrial and market areas, promoting eco-friendly trade practices.
5. Fund Accountability: Ensuring that the expenditure from the Trade Development Fund does not exceed the tax collected, maintaining fiscal responsibility and transparency.

These objectives reflect the state’s commitment to using Entry Tax revenue to bolster trade, connectivity, and sustainable development, directly benefiting businesses and residents.

Also Read- How to Claim GST on Amazon Purchase

Features

The Haryana Entry Tax system, particularly its online framework, incorporates several features designed to simplify compliance and maximize developmental impact. Key features include:

1. Broad Applicability:
   • The tax applies to all goods entering Haryana from outside the state for consumption, use, or sale, except those listed in Schedule A (e.g., certain agricultural or essential goods).
   • Importers with goods valued over Rs. 10 lakh annually are required to pay the tax, though this threshold may be adjusted by the state government.
2. Online Tax Management:
   • The Haryana Excise and Taxation Department’s portal (haryanatax.gov.in) offers a user-friendly interface for businesses to register, file returns, and pay Entry Tax online.
   • Importers can log in, provide vehicle and goods details, and calculate tax liability seamlessly, with payments processed via secure net banking or payment gateways.
   • The system generates digital receipts, reducing paperwork and enabling easy record-keeping.
3. Exemptions and Deductions:
   • Goods listed in Schedule A are exempt from Entry Tax, ensuring essential items remain affordable.
   • Importers can deduct the value of goods like sugar sourced locally or goods exported outside Haryana (not consumed locally) from the taxable amount, reducing the tax burden.
   • Those who defaulted on payments under the previous LADT Act are not eligible for exemptions, ensuring compliance continuity.
4. Trade Development Fund Utilization:
   • All Entry Tax revenue is channeled into the Haryana Trade Development Fund, exclusively used for infrastructure projects like roads, bridges, and utilities, as mandated by Section 3 of the Act.
   • A dedicated board oversees fund allocation, identifying priority areas to maximize trade and industrial efficiency.
5. Differences from LADT Act:
   • Unlike the LADT Act, the Entry Tax Act focuses solely on goods entering from outside Haryana, excluding intra-state movements.
   • It establishes a more structured framework for fund utilization, with clear objectives and oversight, addressing ambiguities in the previous legislation.
6. Compliance and Penalties:
   • Businesses must register under the Act if their annual goods value exceeds the threshold. Non-compliance may result in penalties or legal action.
   • The online system includes features to track provisional ID status and ensure timely filings, reducing the risk of penalties.

How to Pay Haryana Entry Tax Online

To pay the Entry Tax online, follow these steps:

1. Visit the official Haryana Excise and Taxation Department portal (haryanatax.gov.in).
2. Navigate to the “Online Services” section and select “Entry Tax Payment.”
3. Log in or register as an importer, providing business and goods details.
4. Enter the vehicle registration number and goods details to calculate the tax liability.
5. Proceed to the payment gateway, choose a payment method (net banking, credit/debit card), and complete the transaction.
6. Download the receipt for future reference.

Note: The portal may undergo maintenance (e.g., scheduled on February 8, 2025, from 10:00 AM to 6:00 PM), so plan payments accordingly. Helpdesk support is available from 8:00 AM to 8:00 PM.

Conclusion

The Haryana Entry Tax, implemented through the 2008 Act, is a strategic tool for funding infrastructure and trade development in the state. Its online platform enhances accessibility, allowing businesses to manage tax obligations efficiently while contributing to Haryana’s growth. By focusing on clear objectives like connectivity, utility provision, and sustainability, the tax supports the state’s vision of becoming a hub for seamless commerce. Businesses operating in Haryana should leverage the online system to ensure compliance and benefit from the state’s robust infrastructure, backed by the Haryana Trade Development Fund.

FAQs on Haryana Entry Tax

1- Is entry tax subsumed under GST?
Ans-The taxes subsumed in GST include Central Excise Duty, Service Tax, VAT, Entry Tax and several other taxes. However, direct taxes such as income tax, customs duty on imports and taxes on petroleum products are not subsumed in GST.