Does octroi still apply on goods entering Thoothukudi?
LA Asked by Lata Mangesh from India
Quick Answer
Octroi was abolished in most states after GST, but the Tamil Nadu Rent Control Act 1960 may still impose a local entry cess in Thoothukudi.
Detailed Legal Analysis
Octroi was abolished in most states after GST, but the Tamil Nadu Rent Control Act 1960 may still impose a local entry cess in Thoothukudi. The Madras 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.