Entry Tax is a tax on the movement of goods from one state to another imposed by the state governments in

India India, officially the Republic of India (Hindi: ), is a country in South Asia. It is the seventh-largest country by area, the second-most populous country, and the most populous democracy in the world. Bounded by the Indian Ocean on the so ...

. It is levied by the recipient state to protect its tax base.http://www.indianexpress.com/news/entry-tax-hiked-to-5--in-bihar/1037009 The tax was introduced on 1 September 2000. The tax applies to dealers, industrial, commercial or trading undertakings, central and state government companies, firms, societies and clubs which carry on business. This tax has now has been subsumed by the GST.

References

State taxation in India Road transport in India {{tax-stub