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MAIN POINTS ABOUT HARYANA LOCAL AREA DEVELOPMENT TAX

1) Incidence of tax shall fall on all goods on their entry into a local area for consumption or use by an importer (See the definition of importer under sub-section (13) of section 2 of the Ordinance) The tax will not be leviable on entry of goods into a local area from any other local area in the State.

2. So long as the value of goods brought into a local area does not exceed Rs. 10 lacs in a year, there will be no liability to pay tax under the Ordinance.

3. Traders are not covered under the Ordinance.

4. Following industries have been specifically exempted from payment of this tax.
i) Information Technology Industry

ii) Units exempted under section 13 and section 13(B) of Haryana General Sales Tax Act 1973 so long as they remain exempted from tax and units availing deferment under section 25 A of Haryana General Sales Tax Act 1973.

iii) EOU exporting 75% or more of their product in term of value in a given period not exceeding a year.

5) The taxable value will be the value of such goods at the time of their entry into the local areas.

6) The rate of tax will be 4% of the value of goods.

7) A separate registration under Ordinance will be required. Those already registered under HGST Act, 1973 will not be required to apply afresh rather they will be required to just give an intimation to the authorities for continuing same R.C. under the Ordinance.

8) Collection of tax shall be made voluntarily through returns to be submitted every quarter by the dealer liable to pay this tax. Hence, no barrier or check posts will be set-up for collection of this tax.

9) `Local area’ has been defined as the area falling under the jurisdiction of a local body such as Municipal Corporations, Municipal Committees, Town Boards, Cantonment Boards and Zila Parishads.

10) The Prohibition, Excise and Taxation Department will administer this levy.

11) To remove the.