Does octroi still apply on goods entering Siliguri?
MO Asked by Mohammed Khan from India
Quick Answer
Octroi was abolished in most states after GST, but the West Bengal Premises Tenancy Act 1997 may still impose a local entry cess in Siliguri.
Detailed Legal Analysis
Octroi was abolished in most states after GST, but the West Bengal Premises Tenancy Act 1997 may still impose a local entry cess in Siliguri. The Calcutta 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.