Does octroi still apply on goods entering Gorakhpur?
DI Asked by Dinesh Rathod from India
Quick Answer
Octroi was abolished in most states after GST, but the Uttar Pradesh Rent Control Act 1972 may still impose a local entry cess in Gorakhpur.
Detailed Legal Analysis
Octroi was abolished in most states after GST, but the Uttar Pradesh Rent Control Act 1972 may still impose a local entry cess in Gorakhpur. The Allahabad High Court has held that any surviving entry tax must not discriminate against inter-state trade.
You pay at the municipal check post. Goods in transit are usually exempt.
The receipt allows credit against GST in some cases. Non-payment invites seizure of goods.
Disclaimer: AI-generated for educational purposes only. Does not constitute legal advice. Consult a qualified practitioner.