Entry Tax is payable on following goods as under:

Sr.  No.	Specified Goods	Schedule rate (Maximum)	Actually Applicable  rate of Tax
1	Motor vehicles including chassis of motor vehicles and the body which is built on chassis of motor vehicles	Twenty per cent	Fifteen per cent
2	Cement	Twenty per cent	Fifteen per cent
3	Marbles or Granite (raw or polished)	Twenty per cent	Fifteen per cent
4	Kota stones	Twenty per cent	Fifteen per cent
5	Naphtha	Twenty per cent	Eighteen and a half per cent.
6	Light Diesel Oil	Twenty per cent	Fifteen per cent
7	High Speed Diesel Oil	Twenty-Five per cent	Twenty four per cent
8	Yarn of all types except Nylon Yarn, Polyester Viscose Yarn and Cotton Yarn	Twenty per cent	Five per cent
9	Stainless Steel Plates Flats, Sheets & coils (w.e.f. 15-02-2010)	Twenty per cent	Four Per Cent

Notes :—

1. Entry Tax is payable by any person bringing the said goods in the state of Gujarat for consumption, use or sale. However, registration is not required under the Act.

2. Entry Tax is not payable on imported goods.

3. Entry Tax is payable in Form No.1, Return cum challan, within 22 days by Dealers registered under GVAT Act.2003 & within 2 days by others.

4. As per Sec. 12(1), Entry Tax is not payable on motor vehicles if the same are registered under the Motor Vehicles Act.1988 for a period exceeding 15 Months in any State or Union Territory.

5. Vide Notification Dt. 1-4-2006, Exemption from Entry Tax is granted to a dealer registered under the GVAT Act, who brings marble, granite or kota stones into local area from any place outside the State. Vide Notification Dt. 16-2-2010, similar exemption is granted for silk yarn also.