india interstate regulatory requirements

Intellectual and other property rights to the information contained in this document are held by TNT Holding B.V. with all rights reserved © 2008

India Interstate Regulatory Requirements


Following are the guidelines for completing regulatory formalities for moving the shipments (inbound & outbound) within

India.

General Requirements: -

Any commercial shipment picked up for transit on our Ground/Air network should have: –

1. Four copies of Tax Invoice (1 original + 3 copies). 2. The CST & TIN nos of the consignor and consignee are mandatory on Bill of sale / Tax invoice where

applicable.

3. Shipments consigned to individuals who do not have CST & TIN/LST nos, a declaration from the consignee that

the goods are not for sale and for personal consumption. Subject to other conditions as laid down in the

concerned State’s VAT Regulation.

4. CST 2 % in case Central Sale is to registered dealer otherwise local sales Tax / VAT rate is applicable for inter – state sale.

Abbreviations: VAT – Value Added Tax

TIN – Tax payers’ Identification Number

CST – Central Sales Tax

LST – Local Sales Tax

Sr. No.

State

No. of copies

of Invoice

ST-Forms / VAT Forms

Inbound Outbound

Forms Issued by

Octroi Entry Tax

Remarks

1 Andaman & Nicobar

4 NA NA NA No No NA

2 Andhra Pradesh

4 Form X or

600 Form 602 Shipper No Yes

Transit pass in Form

616 and a declaration

in Form 615 required

for other state

materials. Form X or

600 is not applicable for personal goods. TIN

# on C. Invoice. Entry

tax is applicable on

select goods

3 Arunachal Pradesh

4 DG-01 NA NA No No Entry tax applicable in

the absence of TIN No

4 Assam

4

From 61

(Delivery note for

Resale) Form

62 Road

Permit)

Form 63 Shipper No Yes Form 60 for Tax free goods Transit pass in

Form 64

5 Bihar

4 Form D IX Form D X Shipper No No Intra state Form VIII-D

6 Chandigarh

4 No No NA No No

7 Chattisgarh

4 TIN no.which is starting

with 22…….

NA Shipper No No

8 Dadra & Nagar Haveli

4 NA NA NA No No

9 Daman & Diu

4 NA NA NA No No

10 Delhi

4 NA NA NA No No

11 Goa

4 Form VAT XX NA NA No No

12 Gujarat

4 Form 403 Form 402 Shipper/

Consignee No No

Transit pass

application in Form

404. Transit pass in

Form 405. Entry Tax is

applicable on very selected goods

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Andhra Pradesh

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Arunachal Pradesh

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Assam

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Bihar

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Chandigarh

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Chattisgarh

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Gujarat



13 Haryana

4

Form VAT D3

/ ST38

Inward

Form VAT

D3

Outward

Shipper No Yes

Transit slip in Form VAT D 4 for taxable

goods only. Form 38

/DT 3 for all inbound

shipments having value

> 25000/= and above. Entry tax 2% of value

of goods.

14 Himachal Pradesh

4

Form VAT

XXII B or

Transport

receipt in VAT

Form XXII.

VAT –XXVI-A ( For casual

dealer )

Form VAT

22 B NA No No

Maintain Forms

transport receipt VAT

22, Forwarding Note

VAT 22A, dispatch

register VAT22C, delivery register VAT24

15 Jammu & Kashmir

4

Declaration

Form 65. for

value >5000 Way Bill Form

58

Form 65 Carrier No Yes

Form VAT 62, 63,

Acknowledgement for

delivery of goods.

Delivery note to be

submitted by dealer in

VAT 59 & any other person in VAT 61 &

Waybill in Form 58.

Entry tax is applicable

in case value of good

>5000.00

16 Jharkhand

4 Form JVAT

504G (green

colored)

Form 504 B (blue

colored)

Shipper No No

For persons other than

dealers application in

Form JVAT 502 and permit in JVAT 503.


JVAT 508

17 Karnataka

4 Form VAT 505

Form VAT 515 NA NA No Yes

Penalty in absence of

TIN # for commercial

shipments & Invoice

must accompany with commercial shipments.

18 Kerala

4

Form 8 F

Form 15/16

for non

registered

dealer

Form 15 –

delivery

note

Shipper No Yes

Inter-state transport in

Form 7C, Transit Pass

in Form 7B. Entry Tax

in absence of TIN/ CST

# on select goods.

Form 16 if value of the shipment >5000.00

19 Lakshwadeep

4 NA NA NA No No

20 Madhya Pradesh

4 Declaration

Form 49/50

Declaration

Form

49/50

Shipper

/consignee No Yes

Form 49 for

commercial shipments & Form 50 for non –

commercial shipments

can be provided by

Consignee & shipper

respectively

21 Maharashtra

4

Form N for

Octroi exemption

From N is

used for

Octroi exemption

NA Yes No

Form N for waiver from

Octroi and transiting

goods from the Octroi zone.

22 Manipur

4 Form 27 Form 28 Shipper No Yes


29.Bill of sale / invoice

in case of non taxable

goods.

23 Meghalaya

4 Form 35

Form 40 Form 37 Shipper No No

Form 35 is for non

taxable goods & Form

40 is for taxable goods Transit pass in Form 38

24 Mizoram

4 Form 33 NA Shipper No No

Declaration & Form

inform 32 & 33 and way bill in Form 34

25 Nagaland

4 Form VAT 23 Form VAT

24 NA No No

Transit Pass in Form

VAT 25

26 Orissa

4 Form

VAT402/402A NA Shipper No Yes


VAT 406

Form VAT 402A for

casual dealer. TIN/

CST mandatory. Entry

Tax applicable in absence of TIN #

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Haryana

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Himachal Pradesh

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Jammu & Kashmir

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Jharkhand

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Karnataka

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Kerala

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Madhya Pradesh

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Maharashtra

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Manipur

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Meghalaya

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Mizoram

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Nagaland

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Orissa



27

Pondicherry 4 NA NA NA No No

28 Punjab

4

Form VAT 36

VAT 11/12

for casual

dealer

Form VAT

36 Carrier Yes No


VAT 35 /VAT 12. VAT 36 applicable for

inbound goods for

value >10,000/= Entry

Tax is applicable on

select goods.

Transporter shall issue receipt in VAT 39 AND

Way bill in VAT 40

29 Rajasthan

4 Form VAT 47 Form VAT

49 Shipper No Yes


VAT 51. Penalty in

absence of Form VAT

47 & issued to

consignee.

30 Sikkim

4 Form 25

Form 26

Form 25

Form 26

Shipper/

consignee No No

Form 25 is for

registered dealer Form 26 for any other person

31 Tamil Nadu

4

Commercial invoice with

copy of BoE in

case of

Imported

goods.

NA NA No No

Transit Pass in Form LL

Form KK by clearing

agent

32 Tripura

4 Form XXIV /

XXVI XXVII Shipper No No

33 Uttar Pradesh

4 Form 38/39 NA Shipper No Yes*

Form 38 is for

registered dealer Form 39 is for other dealer.

Form XL for Trip Sheet.

34 Uttaranchal

4 Form 16/17 NA Consignee/Shipper No No

Trip Sheet in Form 18.

Form 16 is for

registered dealer. Form

17 is for non registered

dealer

35 West Bengal

4 Form 50 Form 51 Consignee/Shipper No No Form 50 is a sales tax

permit

Andhra Pradesh –

The owner or other person in charge of goods vehicle or vessel shall carry with him the following documents / take the following actions:

a. Bill of sale or copy of tax invoice issued by one Vat dealer to another at the time of sale of goods or delivery note;

b. Log book or goods vehicle record or trip sheet.

c. Waybill in Form No. 602 is required for out bound shipments and Waybill in Form X or Form No. 600 to be

issued in triplicate is required for inbound shipments. Waybills need not be issued when the consignor is not a

dealer and transports his own goods or other articles for his own use or when the articles fall among those enumerated in Schedule 1 under Section 7.

d. For inbound shipment into Andhra Pradesh the consignees CST No. and APGST Nos. must appear on the

Invoice. In case; the consignee is an individual not having the number a declaration by the consignee stating

`NOT FOR RESALE and BOUGHT FOR OWN USE' must be provided.

In case of inbound shipments into Andhra Pradesh two copies (one original and a duplicate) of the Waybill

issued by the dealer in the exporting State are to be carried by the goods carrier. The original copy shall be submitted at the check post through which the carrier first enters the State and the duplicate shall be retained

by the carrier. The waybill shall be accompanied with any one of the following documents:

i. Copy of Sale invoice, or,

ii. Tax invoice issued by one Vat dealer to another at the time of sale of goods or delivery note, or,

iii. A document in such form as may be approved by the Commissioner.

iv. Extract of entries recorded in the log book or goods vehicle record or trip sheet for the previous 30 days by 10 of the succeeding month shall be submitted to the Commissioner of Commercial

Taxes having jurisdiction in the area in which the goods are delivered by the owner or person

in-charge of the vehicle.

e. Where a vehicle carrying goods coming from any place outside the State and bound for any other place outside

the State, pass through the State, the driver or other person-in-charge of such vehicle shall obtain in the

prescribed manner viz., by submitting a Declaration in Form No. 615 a transit pass in Form no. 616 in triplicate from the officer-in-charge of the first check post or barrier after his entry into the state and deliver it to the

officer-in-charge of the last check-post or barrier before his exit from the State,

f. In case of import of goods notified by the Commissioner of Commercial Taxes of AP as sensitive goods from

other States or Union Territories into Andhra Pradesh, the consignee dealer shall send a waybill in advance in

duplicate to the consignor who will fill the same and it would accompany the goods and be submitted to the

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Punjab

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Rajasthan

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Sikkim

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Tamil Nadu

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Tripura

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Uttar Pradesh

http://fedex.com/in/domestic/services/regulatoryguidelines.html#Uttaranchal

http://fedex.com/in/domestic/services/regulatoryguidelines.html#West Bengal



officer-in-charge of the check post through which the goods vehicle first enters the State.

g. In case the dealer is a manufacturer a gate-pass-cum invoice bearing the TIN (Taxpayer Identification

Number) can be substituted for the Waybill in some categories of manufacturers.

h. Entry tax is applicable on select goods.

More Detail About Andhra Pradesh Sales Tax:-

1. TIN No of consignee is must on all invoices and shipments send to Andhra Pradesh, If shipment is send to an unregistered

dealer then shipper formal declaration is must. Entry Tax is applicable in Andhra Pradesh. Invoice must have APST NOS.

Outbound Shipments Form X is mandatory It is used by the concerned Circle Sales Tax Office to the consignor, which is

handed over to our pickup staff along with the invoice at the time of pickup Shipments travelling without Form X are liable to

be impounded and penalized TIN No. of the consignee is must on invoices.

Exempted Shipments

All shipments not featuring in the list given below are exempted from payment of Sales Tax and do not require Form X

Inbound Shipments

Items That Rquire Form X

Form X is mandatory for select shipments travelling to Andhra Pradesh. A list of such shipments is appended below for

reference. Timber and logs cut into sizes such as beams, raffers and planks All pulses and dal i.e. Green gram, Black gram,

Gulab gram, Tur dal, Masur dal, Moth daland Kesari dal, the import these stuff would be under 14A and 15 III Schedule of

APGST Act. Electrical goods such as Electrical wires, Switches and Switch bozes , all kind of Bulbs and lights, Washing

machine, transformers and generators Part and accessories of automobiles and automobile spare parts, including spare of

Tractors and bulldozers.

All kind of foot wear including plastic footwear, Spares of shoes, shoe polishes of All kind, polish brushes and shoes horns

Paper of all kinds i.e. raw paper rolls / bundles , Beedi leaves Iron and steel The Form is a self-declaration from th shipper

giving details of the Shipment With description and Value of the goods Copy of the form is to be submitted at the check post.

In the absence of CST & TIN/LST numbers of the Consignee Invoice carrying Central Sales Tax of 10% is acceptable If TIN

No. is not available entry tax needs to be paid.

.

Arunachal Pradesh –

Every person in charge of a goods vehicle carrying goods which have been imported into Arunachal Pradesh shall carry and produce on demand whether at the check post or elsewhere the following documents.

a. A copy of the Commercial Invoice upon which the goods have been purchased. b. A copy of the goods receipt in respect of the goods in the vehicle and

c. Either –

i. A Declaration (Form DG -01)

ii. A copy of the challan certifying prepayment of the Entry Tax due.

iii. in absence of TIN # entry tax is applicable.

Assam -

Documents to be carried out by the person or the owner in charge of the goods vehicle to be produced at the check post

a. In case of movement of Tax free goods from Assam to places outside the state and to Assam from places outside the state, Bill of sale in Form 60, Consignment Note, Invoice and Manifesto of the transporter

b. In case of import of taxable goods into Assam for resale, Original and duplicate copy of the Delivery Note in

Form 61, Consignment Note, Invoice and Manifesto of the transporter.

c. In case of import of taxable goods other than those exempt in the First Schedule to the Assam Value Added

Tax, 2003 into Assam for use in the setting up of the Industrial unit or for use of raw materials in the manufacture of goods or for personal use, original and duplicate foils of the Road Permit in Form 62

transmitted to the transporter by the importer or receiver of goods in the State, Consignment Note, Invoice

and Manifesto of the transporter.

d. In case of dispatch of taxable goods outside the state from a place within Assam and in case of intra-state

movement of taxable goods, a valid tax clearance certificate in Form 63, Consignment Note, Invoice and

Manifesto of the transporter. e. In case of movement of goods taxable in Assam through Assam, a transit pass in Form 64 issued by the entry



check post, Consignment Note, statutory documents of the importing state if the goods are taxable in that

State, Invoice and Manifesto of the transporter.

f. In all cases the following documents are to be carried by the vehicle:

i. Goods vehicle record, a trip sheet containing particulars specified in specimen Form-65 or a log

book containing the prescribed particulars. ii. Registration certificate of the vehicle weighed at the Weigh Bridge authorized by the

Government if any.

iii. Permit validity for 6 month after date of issued.

Note :-For promotional item which is having the value less then 5000/-not required form 61 only declaration. required.

Bihar –

Documents to be carried out by the person or the owner in charge of the goods vehicle to be produced at the check post

a. Intra state pass / declaration in Form D-VIII supported by an invoice, cash memo or bill in the case of movement of goods within state.

b. In case of goods being imported from any other state, by or on behalf a dealer who is in possession of a valid

certificate of registration, the person transporting the goods or the dealer, as the case may be, shall carry a

declaration in Form D-IX supported by a bill or cash memo or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit

storage.

c. In case of goods being exported from the State to any other State, by or on behalf a dealer, the person

transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-X supported by a

bill or cash memo or a challan in case the movement is otherwise than as a result of sale in respect of goods

which is being transported or is otherwise in transit or in transit storage.

The transporter shall apply for grant of Permission in Form D-VII for transporting goods specified in Schedule 1 appended to

the Act in excess of prescribed quantities.

Chandigarh–

a. Form Vat 18 required for outbound goods. Form Vat 19 required for inbound goods b. Shipments destined to Punjab locations/pin codes areas cannot be sent to Chandigarh Union Territory (Mohali

partly in Punjab).

Chattisgarh–

Documents to be carried out by the person or the owner in-charge of the goods vehicle to be produced at the check post:-

a. Only TIN no. is required which is getting start with 22………

b. Every transporter transporting goods beyond a check post barrier shall carry with him the invoice, bill or challan or any other document indicating the name of consignor and consignee, the place of dispatch, the

place of destination and the description, quantity and value of the goods and shall be signed by the consignor

and a declaration in Form 59 (for dealer) Form 60 (for any person other than a dealer) singed by the

consignor.

c. Any person transporting goods (which expression includes driver, owner or his agent, person in-charge of

carrier) has to give information regarding place of business to the prescribed authority in the prescribed form.

Gujarat –

a. Every movement of the goods going outside the state must be accompanied by Form 402. Form 402 is to be

duly filled in triplicate by the consignor. The triplicate copy of the form is retained by the consignor and the

duplicate & Original move along with vehicle carrying the goods the carrier of goods while entering into the state shall carry Form 403. Form 403 is to be duly filled in triplicate by the carrier. The original copy is to be

handed over to the officer in charge at the check post. The duplicate copy is to be handed over to the

consignee of the goods & the triplicate copy is to be retained by the carrier.

b. Transit Pass in Form 404 is required to be obtained at the entry and deposited at the exit check post by carrier

transiting across the state.

c. The Driver shall carry the log book (containing the particulars of the goods under transport), bill of sale or delivery note, trip-sheet (containing trip-wise particulars relating to the use of a transport vehicle) and goods

vehicle record (containing the documents required to be carried by a dealer of transport vehicle under the

Motor Vehicles Act, 1988).

d. Entry tax is applicable on select goods.

Haryana –

a. The declaration to be used by a dealer for dispatch of goods by him from any place in the State to any other

http://comtax.bih.nic.in/Forms/D-08.pdf







place in or outside the State shall be in Form VAT-D3 (Outward) and for bringing or receiving goods from

outside the State to any place in the State or for carrying any goods purchased from any person/dealer in the

State who is not required to use a declaration shall be in Form VAT-D3 (Inward). A declaration shall be in

three parts. Each part shall be filled in and signed by the consignor, the consignee and the transporter, as the

case may be b. For transit – Transit slip is required in Form VAT D 4

c. The driver or person in-charge of goods vehicle shall carry with him a goods carrier record, a trip sheet or a

log book, a sale invoice or tax invoice as the case may be.

d. For inbound shipment having value > 25000.00 required Form 38 / D3.

Himachal Pradesh –

a. Every carrier of goods or agent of a transporter including an employee of a transport company or booking agency shall in respect of goods sale or purchase whereof is taxable under the Act, maintain true record of

such goods, transported, delivered or received for transport in the forms or transport receipt, forwarding note

waybill, dispatch register and delivery register which shall, as far as may be in Forms VAT-XXII, VAT-XXII-A,

VAT-XXII-B, VAT-XXII-C and VAT-XXIV respectively.

Jammu & Kashmir –

a. VAT Form 65 duly signed by the consignor is a must for all Inbound commercial shipments valued over Rs

4999

b. The sales tax nos are a must at the time of filling the form at Lakhanpur border check post. In case a customer is not registered with sales tax he will have to pay the required entry tax at the Lakhanpur Border check post.

Even Govt. organization is not exempted from the payment of Entry tax.

c. No transporter or forwarding agency shall:-

i. Accept for booking any consignment not covered by bill of sale or certificate of ownership.

ii. release any consignment of goods, the sale whereof is taxable under the act, to the consignee or his agent, unless the identity of such person is established and the acknowledgement is taken

of having delivered the goods is obtained in the delivery register (inward) maintained in Form

VAT – 62 and in respect of goods booked and dispatched (outward) register in Form VAT- 63

transport receipts and other records. The goods consignment may be released by the

transporter when the dealer has furnished a delivery note in Form VAT 59 and any other person

a declaration Form VAT – 61 duly filled in by the consignee. d. The carrier of goods shall be accompanied with waybill in Form VAT-58, goods carriage record, trip sheet or a

log book, a tax invoice or a bill of sale or a delivery note and produce the same before the officer-in-charge of

the check post.

Jharkhand –

The driver or person in-charge of vehicle shall carry with him the records of the goods including challan, invoice or cash memo or bills of sale or dispatch memos and prescribed declaration duly signed by the consignor in Forms either JVAT 502 or

JVAT 504G or JVAT 504B.There no permit required for promotional item which is having the value less then 5000/-only

declaration required.

a. For outbound shipments by dealers the declaration shall be in Form 504B in triplicate.

b. For dealers importing goods into Jharkhand Declaration is in JVAT 504G.

c. For any person other than a dealer application in Form JVAT 502 and permit in JVAT 503.

d. Permit validity is 6 month after date of issued.

There are 102 items exempted from Jharkhand sales tax. They are listed below:-

1)cotton 2) Cotton 3) Sugarcane

4) food 5) meat 6) fish

7) common salt 8) fresh milk 9) live stock

10) green vegetables 11) palm products 12) mineral or distilled water

13) agriculture implements 14) cocoons 15) quinine and cinchona febrifuger

16) country liquor 17) books and periodicals 18) spinning wheels

19) hearing aids 20) cotton fabrics 21) biri

22) khandsari gur 23) hookah tobacco 24) hosiery cloth

25) readymade khadi garment 26) poultry eggs 27) lozenges

28) lemon drops 29) condoms 30)vegetable seeds

31) exercise books 32) sweet potato 33) jute seeds

34) sugar candy 35) cattle feed 36) slate

37) mango 38) stones 39) cotton yarn

40) hosiery goods 41) lac and shellac 42) curd and lassi

43) fresh fruits 44) tyre and tubes 45) exercise books

46) certified seeds 47) orthopedic goods and shoes 48) organic manure

49) charcoal 50) instrument box and maps 51) sindur

52) cart 53) earthern dolls 54) plastic footwear costing Rs 10 and below



55)gober and biogas 56)staple yarn 57)lac and plastic bangles

58)betel leaves 59)pappad 60)wet dates

61)hand cart 62)bullock cart 63)nalia

64)foot rule 65)slide rule 66)kites

67)human blood and plasma 68)wooden toys 69)needles

70)mica 71)wheel chairs 72)unmanufactured

73)red tobacco 74)gum and resins 75)tyre

76)sattuand beaten rice 77)batasha 78)bindi and kumkum

79)attae 80)maida 81)suji

82)all type of breads 83)agarbatti and dhoop 84)potato and onion

85)lantern glass 86)pulses 87)paddy

88)kodo 89)barley 90)kutky

91)kodo 92)barley 93)kutky

94)marwah 95)gondil 96)jawar

97)bazra 98)peas 99)muri

100)lawa of all cereals 101)maize 102)water but not aerated

Karnataka –

Documents to be carried

1. A delivery note in Form VAT 505, issued by the owner or the consignor of goods, in respect of such goods as

may be notified by the Commissioner and where the goods are carried as a result of sale, a tax invoice or a bill of sale;

2. Goods vehicle record, a trip sheet, or a log book

3. Tax invoice or a bill of sale where the goods are carried as a result of sale and not covered by the delivery note

in Form VAT 505

4. Delivery note in Form VAT 505, issued by the owner or the consignor of goods or Form VAT 515, issued by the

owner or the consignor of goods, who is a dealer permitted to issue such delivery note in Form VAT 515 as may be notified by the Commissioner subject to such conditions as specified, where the goods carried are not

covered by clause.

5. Entry Tax is applicable in absence of TIN #. Penalty is imposed on commercial shipments in absence of TIN #.

6. Form E Sugama is required for certain comoditity which is having the value more then INR 20000/-for

incoming and outgoing consignment to Karnataka. The list of the comoditity are:-

The list of comoditity which is required for Esugama for incoming to Karnataka:-

1.Cement

2.Edible oil

3. Granite Blocks slabs and tiles.

4. Iron and steel.

5. Marble slab and tiles.

6. Plywood, veneeredsheet, boards, pannels and laminated sheet.

Comoditity which is required for Esugama for outgoing from Karnataka:-



Kerala –

1. No person shall transport within the State, across or beyond the notified area any consignment of goods if the value thereof exceeds five thousand rupees by any vehicle.

2. No person shall transport within the State across or beyond the notified area or within two kilometers from the

border area the following goods exceeding the weight as given against it,

Sr No. Description of Goods Quantity

1. Arecanut 20 Kg.

2. Cashew 20 Kg.

3. Rubber 20 Kg.

4. Pepper 15 Kg.

5. Dried Ginger 15 Kg.

6. Cardamom 2 Kg.

3.

4. The transporter shall possess the documents mentioned herein below for carrying any consignment of goods within the state, across or beyond two kilometers of the state limits in excess of the prescribed limits of

quantity or value:

i. either a tax invoice or delivery note or certificate of ownership; AND

ii. a delivery note and a permit when notified goods are being transported into or out of the state

5. Officer in charge of the Check Post to come and examine the goods and the records connected with the goods under transport. The declaration referred is Form No 8F.

6. Delivery note and the certificate of ownership shall be in Form No. 15 and Form No. 16 respectively:

7. here goods are transported interstate by vehicle, the permit for notified goods shall be in Form No. 7C. The

permit shall be issued, in the case of out going goods, by the assessing authority with whom the dealer is

registered, and in the case of incoming goods, by the Commercial Tax Officer or Commercial Tax Inspector in

charge of the Check post through which the goods enter the state. 8. For Rubber transportation across the border a declaration has to be provided in Form 1 or Form 2 or Form 3 or

Form 4 as prescribed under Rule 43 B of the Rubber Rules, 1955. Transit pass shall be in Form 7B.

More Detail About Kerla Sales Tax:-

2. If the form 16 is not produced (or) not countersigned by an officer, goods will be detained by the regulatory authorities

demanding to pay security deposit the %age of which varies for various commodities as mentioned below:

Ex;- For Computer goods 8 %



For electronic/electrical goods 25 %

For Mobile phones 25 %

For xerox/fax machines 25 %

For readymade garments 8 %

For medial equipments 25 %

For Furnitures 25 %

5. For Central/State government depts & institutions, self-signed Form 16 is required with the seal & sign of the Officer along

with a copy of Purchase order.

6. Advance Tax to be paid for the following commodities at the rate mentioned against each item. If is computed from the

value of the goods + freight charges + a gross profit @ 5% of the total value.

Commodities Rate of

Tax

Marble Slabs and Tiles 20%

Granite Slabs and Tiles 20%

Ceramic Floor and Wall Tilesincluding vitrified tiles 20%

Lift, Elavators and Escalators 12.50%

Glass Sheets 12.50%

Cuddapah Stones,Kotta Stones, any other similar

stones and slabs

12.50%

Readymix Concrete 12.50%

Generator whether assembled or not 12.50%

Timber 12.50%

Live Chicken and Chicken meat 12.50%

Petroleum Products other than LPG 12.50%

Paints 20

3.

7. For the goods imported from the other countries, original invoice, xerox copy of bill of entry and original/carbon copy of

delivery challan from the clearing & forwarding agent should be produced

SPECIMEN COPY OF FORM-16 :

THE KERALA VALUE ADDED TAX RULES,2005

FORM NO. 16

CERTIFICATE OF OWNERSHIP

[See Rules 58 (18)]

1. Full name and address of the person

who owns the goods. :

2. Details of the goods transported

a. Number of Packages/cases/bundles/

bags etc. :

b. Weight :

c. The value of the goods estimated :

3. Extent of agricultural holdings with

Suvey No. of the person mentioned :

in item (1)

4. The name of the place to which the :

goods are transported.

5. The name and the No. of the



vehicle/vessel through which the :

goods are transported.

6. The place from which the goods

are transported :

7. The purpose for which the goods :

are transported

8. If for sale the name and address of

the person to whom he (the owner of :

the goods) usually sell goods (if

the purchaser is a registered

dealer, the registration certificate

No. and the officer in which

is registered should also be given)

DECLARATION

I/We .....................declare that to the best of my/our knowledge that the information furnished above is true and correct.

Place: Name and Signature of the owner

of the goods

Date :

Note : In case when the value of the goods exceeds Rs.5000/- this certificate should be counter signed by an officer of the

Commercial Taxes Department of not below the rank of an assessing authority, with name, designation and office seal.

Madhya Pradesh –

a. Every transporter transporting goods notified by the State Government shall carry with him an invoice, bill or challan or any other document indicating the name of the consignee, consignor, the place of dispatch and the

place of final destination, quantity and value of goods and shall be signed by the consignor. .Every transporter

transporting the notified goods beyond the check post shall file all documents including a true and complete

declaration in Form 49 or in Form 50 as the case maybe duly signed and verified by the consignor/consignee in

duplicate before the check post officer or the official assisting him b. Form 49 – Declaration in respect of goods being imported into Madhya Pradesh

c. Form 50 - Declaration in respect of goods belonging to a person.

d. Entry Tax is applicable in state. While transiting across the State the driver or person-in-charge shall obtain a

transit pass from the entry check post and deliver the same at the exit check post.

More Detail about Madhya Pradesh Sales Tax:-

Note: Shipments exempted from payment of Entry Tax or Sales Tax forms are as under:

GOODS EXEMPTED FROM TAX

(effective from 13-03-2000)



Sr.

No

(1)

Description of goods

(2)

Conditions and exceptions subject to which

exemption has been allowed

(3)

1 Agricultural implements as specified by the State

Government by Notification in the Official Gazette

3

All kinds of roofing tiles and ridges excepting

Mangalore, Bagra, Kusner and similar superior

roofing tiles and ridges.

3

Articles used by physically handicapped persons,

namely - (i) Artificial limbs (ii) Crutches, (iii)

Calipers, (iv) Corrective shoes (v) Various kinds of

spinal braces (vi) Wheel chairs (vii) Denis brown

(viii) Various kinds of splints.

4

Fabrics on which Additional Excise Duty is levied or

leviable under the Central Excise and Tariff Act,

1985 (No.5 of 1986) and all varieties of khadi cloth,

handloom, cloth but excluding silk, silk cloth and

hessian cloth.

5 Besan and chuni of pulses, atta, maida, suji, rawa,

daliya, flour, husk and bran of cereals and pulses.

6 Biogas plants

7 Book, Almancs, panchangs, drawing books, exercise

books, periodicals and journals.

8

Braille writer, braille shorthand writer, braille

watch, braille writing frame, braille mathematical

instruments, braille globes and maps (Geography),

braille thermometer, braille lectometer and braille

barometer.

9

Charkgha including Amber Charkha and its parts

including wooden and rubber parts, implements

used in the production of Khaddar or Khadi as

defined in clause (b) of section 2 of the Madhya

Pradesh Sales of Khaddar Act, 1953 (X of 1953),

Handlooms including pit looms frame looms, light

shuttle looms and paddle looms.

10 Condoms and contraceptives

11 Cowdung and products thereof

12

Curd, lassi, butter milk, fresh milk excluding

sweetened and coloured milk sold in sealed

containers.

13 Electrical energy

14

Sugar and khandsari on which additional excise duty

is levied or leviable under the Central Excise and

Tariff Act 1985 (No.5 of 1986), excluding mishri,

chironji and batasha.

15

Tobacco manufactured or unmanufactured, cured or

uncured and tabacco, products including

cigarettees, cigars, cheroots and bidis, on which

additional excise duty is levied or leviable under the

Central Excise and Tariff Act, 1985 (No 5 of 1986)

and gudakhu.

16

Fresh vegetables (Including potatoes and onion),

Ginger (excluding dried ginger), Garlic, Singhada,

Fresh fruits, Fresh flowers and sugar cane.

17 Frozen and liquid semen of cattle

18 Goods on which duty is or may be levied under the



Madhya Pradesh Excise Act 1915 (No.2 of 1915)

other than medicinal and toilet prearations specified

for the time being in the Schedule to the Medicinal

and Toilet Preparations (Excise Duties) Act, 1955

(No.16 of 1955).

19 Human blood and human blood plasma, pace makers

and artificial valve used in human hearts

20

Kumkum, Sindoor, all kinds of bangles (excluding

those made of Ivory, Gold or Silver) Bichhia, Mangal

Sutra of the value not exceeding Rs. 500/-, Bindi

made of plastic or lac, Kajal, Mehandi, Rakhi or

ornaments of Kathir, German Silver or Aluminium

21

Newsprint When sold by a dealer registered under the Act to a

newspaper establishement holding a certificate

issued by the dictorate of Public Relations, Madhya

Pradesh, to the effect that the news paper

establishment is publishing a newspaper and such

establishment furnishes a declaration to the effect

that the newsprint being purchased is for the

publication of the newspaper according to their

certified circulation.

22 Nipples made of rubber and Feeding Bottles with

rubber nipples

23 Organic manure

24 Philatelic stamps, kites

25

Products of such village industries as the State

Government may by notification specify

When sold by producer and/or organisation certified

for the purpose by Khadi and Village Industries

Commission constituted under the Khadi and Village

Industries Commission Act, 1956 (No.61 of 1956) or

the Madhya Pradesh Khadi and Gramodhyog Board

constituted under the Madhya Pradesh Khadi Tatha

Gramodhyog Adhiniyam, 1978.

26 Quinine

27

Renewable energy devices or equipments that is to

say

i. Flat plat solar collectors

ii. Concentrating and pipe type solar collectors

iii. Solar cookers,

iv. Solar water heaters

v. Solar crop driers and systems

vi. Solar air/gas/fluid heating system

vii. Solar refrigeration, cold storages and air

conditioning system

viii. Solar stills and desalination systemix. Solar

pumps based on Solar Thermal and Solar

photovoltaic conversionx. Solar power generating

systems

xi. Solar ohoto voltaic modules and panels for water

pumping and other applicatins

xii. Windmills and any specially designed devices

which run on windmills

xiii. Any special devices including electricity

generators and permps running on wind energy

xiv. Bio-gas engines and bio-gas plant and

accessories and equipments connected therewith for

utilising energy from bio-gas.

xv. Agrigultural and Municipal waste conversion



devices producing energy from biomass

xvi. Equipment for utilising ocean waves

Hydrams or Hydraulic ram or similar other devices

using energy derived from flowing or stored up

water

28 Salt

29

Sirali, bageshi, baroo, date leaves, baskets made out

of such leaves, tattas, fans, curtains, mattings and

other goods made thereof, handmade sooma and

germa, handmade barahi of leather, utensils and

decorative articles made of bamboo and fibrous

plant like sabai, shisal etc. muddas made of

sarkanda, done and pattal, phool bahari jhadoo and

earthenware made by kumhars (potters)

30

(i) Seeds, plants and bulbs of vegetables, grass,

fruits and flowers other than methi, dhanya and the

seeds which are covered by the term 'oilseeds'

specified in Sec14(vi) of the Central Sales Tax Act,

1956 (No.74 of 1956).

(ii) Certified seeds and truhfully treated seeds.

31 Unbranded bread, eggs, meat, livestock, poultry,

fish and fish seed.

32 Water other than aerted, mineral and distilled water

and water sold in sealed containers.

33 Wooden Bullock cart, wooden wheels and bullock

cart axle of iron and steel.

34 Writing slate and slate pencils, chalk sticks, crayons

and foot rules.

Maharashtra–

a. The owner or person in charge or driver of a vehicle shall

i. Carry with him a tax invoice or a bill of sale or a delivery note or such other documents as may be prescribed, in respect of the goods carried by the vehicle;

ii. Produce the documents before any officer-incharge of check-post or barrier or any other officer

and obtain the seal of such officer affixed thereon and give one copy of the bill of sale and

delivery note or other document to the said officer and carry and retain with him the other copy

until the termination of movement of goods

iii. On entering the State, report at the first situated check-post or barrier, and while leaving the State, report at the last situated check-post or barrier and give a declaration to the said officer

containing such particulars as may be prescribed in respect of the goods carried in the vehicle;

b. Where a vehicle is carrying taxable goods,

i. From any place outside the State to any place outside the State and passes through the State; or

imported into the State from any place outside the country and such goods are being carried to

any place outside the State,the driver or any other person-in-charge of such vehicle shall furnish the prescribed information and obtain a transit pass in the prescribed form, in duplicate,

from the officer in charge of the first check-post or barrier after its entry into the State or after

movement of such goods has commenced from the State,

ii. The driver or the person in charge of the vehicle shall deliver within the stipulated time a copy

of the transit pass obtained, to the officer-in-charge at the last check-post or barrier before its

exit from the State.

c. Octroi is applicable in Maharashtra. which has octroiable zones.as?

Area Code Area Code Area Code

Aurangabad AUR Nagpur NGP Sangli SAG

Dombivili DKU Nasik NSK Kolhapur KHL

Mira road (Vasai - E) MIR Pimpri & Chinchward PMC Kothrud (Pune) KTD

Mumbai BOM Pune PNQ Akola OLA

Ahmednagar XHX Jalgaon JGO



d.

Only the below mentioned pin codes of Mira Road are octroiable zones.

401101 - Bhayander (West) 401104 - Mira Village

401105 - Bhayander (East)

401107 - Mira road Station (East)

e. Octroi in Mumbai Shipments received by surface can be Octroi cleared through

1. Eastern Express Highway near Thane (EEH)

2. Mulund on Bombay Agra Road (Mulund Naka) 3. Bombay Poona Highway Trombay (BPH)

4. Dahisar on Western Express Highway

5. Airoli off Easter Express Highwaynaka Octroi is determined by Assessor and collector, assisted

by Asst. Assessor and Collector and superintends and Inspectors. Posted in three shifts in all

the four nakas

Exemption from Octroi 0. Used containers of durable nature imported into Greater Bombay limits may be exempted from

Octroi provided:

1. Importer provides declaration that the consignment consists of used containers of durable

nature and agrees to make cash deposit as may be fixed by Octroi authorities as a guarantee

that such containers are exported from Greater Mumbai duly filled up.

2. Importer agrees to render a monthly account of import and export of such empty containers to Octroi authorities.

3. Containers of durable nature means containers of type that are ordinarily used more than once

E.g. drums, barrels, gas cylinders, aerated water bottles, glass or plastic carboys for acids,

chemicals etc.

4. Articles brought in as personal luggage by any person may be exempted from octroi whether the

person accompanies such luggage or not. 5. The consignor/consignee has to give a declaration that the articles have been his property and

are brought for his personal use or for the use of the family and are not for sale or for the use

of other people

6. Such exemptions are normally available for articles liable for Octroi of value up to Rs. 150/- and

or weighting up to 20 kgs. 7. In case the value or the weight of the articles brought in as personal luggage exceeds the limit

of free allowance the commissioner can use his discretion and decide whether to exempt from

Octroi or not.

8. Personal belongings of Govt. officials or officials of the corporations is permissible on production

of a certificate signed by the head of the Department to which the official belongs or incase of

head of department by a secretary to State/Central Government or by a Deputy Municipal Commissioner and for a MP/MLA/MCC on production of a certificate signed by the concerned

secretary attached to Lok Sabha, Rajya Sabha, State assembly or State council.

9. For retired Central/ State Government official for entry within a year from the date of

retirement of production of a certifying the date of his retirement from Govt. service by his

head of department or in case of head of department by a secretary to State/ Central

Government. 10. For family members of a State/Central Government official whose demise occurs while in

service, for entry with in a year from the date of death on production of a certificate duly signed

by the head of the department, about the status of the demised government official and the

date of his death while in service.

11. For diplomatic missions and diplomatic officers for articles imported through Mumbai for

subsequent dispatch outside Mumbai on production of sufficient documentation to this effect. 12. Articles imported by the following organizations, their officials and representatives for their

bonafide use of production of declaration by them

a. United Nations Organization

b. Internal civil Aviation Organization

c. World Health Organization

d. International Labor Organization e. Food and Agricultural Organization of United nations

f. United Nations educational scientific and cultural Organization

g. Internal monitory fund

h. Internal Banking of reconstruction and development

i. Universal Postal union And such Organizations of International Importance.

Manipur–

Documents to be carried by owner or the person in-charge of goods vehicle and to be produced at the check post

i. in case of movement of non-taxable goods from Manipur to places outside the State and to Manipur from

places outside the State, bill of sale/invoice and consignment note; ii. in case of import of taxable goods into Manipur, declaration in Form 27, invoice, consignment note and

manifest of the transporter, carrier or the transporting agent;

iii. in case of dispatch of taxable goods outside the State from a place within Manipur, a declaration in Form 28,

invoice consignment note, manifest of the transporter, carrier or transporting agent;

iv. in case of movement of taxable goods through Manipur, from any place outside the State to any other place

outside the state— 1. at the entry check post, Transit Pass in Form 29 issued by the Check Post Authority, invoice,

consignment note, manifest of the transporter, carrier or transporting agent and the statutory

documents of the originating State, if the goods are taxable in that State;



2. at the exit check post, invoice, consignment note, manifest of the transporter, carrier or

transporting agent, statutory documents of the originating State, if the goods are taxable in

that State and transit pass in Form 29 issued by the entry check post;

3. in case of intra-State movement of taxable goods, a valid tax clearance certificate in Form 30

and invoice of the selling dealer, consignment note and manifest of the transporter, carrier or transporting agent.

Meghalaya –

Documents to be carried by the owner or the person in charge of the vehicle carrying goods to be produced at the check post

a. In case of movement of non taxable goods from Meghalaya to places outside the state bill of sale in Form 35,Invoice & Consignment Note.

b. In case of import of taxable goods into Meghalaya Road Permit in Form 40,Invoice,Consignment Note and

Manifest of the transporter, carrier or the transporting agent. c. In case of dispatch of taxable goods outside the state from a place within Meghalaya Permit Form 37, Invoice,

Consignment Note and Manifest of the transporter, carrier or the transporting agent

d. In case of movement of goods taxable in Meghalaya, through Meghalaya from any other place outside the

state to any place outside the state

i. At the Entry check post - Invoice, Consignment Note and Manifest of the transporter, carrier or

the transporting agent and statutory documents of the importing state if the goods are taxable in the state.

ii. At the Exit check post - Invoice, Consignment Note and Manifest of the transporter, carrier or

the transporting agent and statutory documents of the importing state if the goods are taxable

in the state and Transit pass in Form 38 issued by the Entry check post.

e. Trip sheet containing particulars such as place and date of loading, particulars of goods loaded, quantity and

weight of goods, destination of the trip, registration number of the vehicle, name of the driver along with driving licence number and remarks.

Mizoram – Inbound commercial shipments for Manipur must have Form 33 in addition to challan, bills of sale or dispatch memos.The

Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Manipur. With out the

seal and signature of any one mentioned above the form is considered to be invalid. The road permit is to be endorsed at the

border check post.

Nagaland –

a. Declaration of imports in Form VAT-23 (Challan Inward) for bringing or receiving goods from outside the State

to any place in the State

b. Bill of sale in Form VAT-24 (Challan Outward) for dispatch of goods by him from any place in the State to any other place in or outside the State

c. Transit Pass in Form VAT-25 together with consignment note, invoice, sale bill or documents of like nature in

respect of taxable goods exceeding the prescribed quantum or value dispatched from any place outside

Nagaland and bound for any place outside Nagaland

d. The person in-charge of vehicle shall carry with him the goods vehicle record, trip sheet or a log book.

Orissa –

a. The Officer in charge of the check post or the barrier has the authority to examine the goods in the vehicle or carrier and all records connected with the goods in the vehicle or carrier including Way bill in Form VAT

402,declaration & Transit Pass.

b. Where a vehicle carrying goods intends to transit through Orissa from a place outside the State to another place outside the State, the driver or any other person claiming to be in charge of the goods shall report to the

Officer-in charge of the entry check-post or barrier and obtain a transit pass in Form VAT - 406.

Punjab –

a. Procedure regarding declaration for transport of goods to and from the State – The owner or person in charge of the goods vehicle shall submit before the authorized person at the Information Collection Centre;-

1. Delivery challan or sale invoice, bill or cash memo as the case maybe.

2. Declaration for transport of goods to and from the State in Form VAT–36, in duplicate; and

3. Goods Receipt or trip sheet or way bill or log book, as the case may be.

Form VAT – 36 The Form referred for the sale or dispatch of the goods by a taxable person from within the

State to a place outside the State or for the import of the goods from outside the State

Where the goods vehicle bound for any destination outside but passing across the State the owner or person-

in-chare of vehicle shall submit at the exit information collection centre a declaration within 48 hours of entry

in Form VAT-35 in duplicate.

b. Octroi is applicable in Punjab. Octroi is calculated on value or weight depending on the item. Shipments for



Mohali are covered by Punjab sales tax rules, though the routing is via.Chandigarh.

Rajasthan –

a. Declaration required to be carried with the goods in movement for import within the State - A registered dealer who intends to bring, import or otherwise receives any taxable goods from

outside the State, as may be notified by the State Government of the value of rupees ten

thousand or more for use, consumption or disposal otherwise than by way of sale; shall furnish

or cause to be furnished a declaration in Form VAT-47, completely filled in all respects. The

original and duplicate marked copies of form VAT 47 shall be carried with the goods in

movement and submitted to the entry check post. Which shall retain the original copy and return the duplicate after signature and marking seal of verification.

b. Declaration required to be carried with the goods in movement for export out of Rajasthan or in

the course of inter- State trade or commerce.

A registered dealer who dispatches any goods taxable within the State, to a place out of the

State,-

i. for sale outside the State or by way of branch transfers / depot transfers / stock transfers, except the goods as may be notified by the State Government, or

ii. In the course of inter-State trade or commerce, as notified by the State

Government, shall furnish or cause to be furnished declaration in Form VAT-49

completely filled in all respects. The counter file shall be kept with the dealer

and the portions marked original and duplicate shall accompany the goods and

submitted to the in-charge at the entry check post who shall keep the original and return the duplicate after seal of verification

c. The owner or person in-charge of the vehicle shall carry with him goods vehicle records

including challans, bilty, invoices, prescribed declaration forms and bills of sale and dispatch

memo.

d. The owner or person in-charge of the vehicle shall obtain a transit pass for entering the state from outside and passing through the state. The transit pass shall be obtained at the entry

check post and handed over to the officer in-charge of the exit check post. The transit pass

shall be obtained by the driver or person in-charge of vehicle or carrier of goods in form VAT

51, part A of which shall be submitted to first entry check post Part A & B shall be

authenticated by the officer in-charge of check post and returned to the applicant. Part A shall

be retained by the officer in-charge of check post Part B of VAT form 51 shall be retained by the officer in-charge of the exit check post and part C shall be returned to the driver or person in-

charge of vehicle.

e. If there is any sale to the delar then there is no permit and entry tax is required if there is any

tranction taking place on behalf of indivisal then entry tax will be applicable as per the product.

Sikkim –

f. Inbound shipments for Sikkim must have Form 25 in triplicate (for registered dealer) or Form 26 (for any other person).The Form needs to bear the seal and signature of the Shipper, Consignee

and the sales tax authorities of Sikkim. With out the seal and signature of any one mentioned

above the form is considered to be invalid. The road permit is to be endorsed at the border

check post. g. The driver or person in-charge of vehicle shall carry with him the records of goods including

challans, bills of sale or dispatch memo and prescribed declarations form or way bill dully filled

or signed by the consignor.

h. The driver or person in-charge of vehicle shall present before the Assistant Commissioner or the

Commercial Tax Inspector at the entry check post way bill in Form 25 in triplicate at the time of

importing consignments of goods by registered dealer into Sikkim from outside. A single waybill shall be used for each consignment of goods transported in a vehicle irrespective of a

value or quantity of consignment.

i. The driver of the goods vehicle shall submit a declaration in Form 27 filed in by the consigner

originating from any place in Sikkim and destined to any place within Sikkim to be handed over

by the driver to the Assistant Commissioner or Commercial Tax Inspector authorized to

intercept or detain consignment for verification. The driver of the vehicle shall further carry with him a consignment note, delivery note, invoice, road challan or any other document of like

nature.

j. Any person or organization not registered under the Act desiring to transport goods outside

Sikkim shall fill Form 26 in triplicate and hand over the same to the driver who shall handed

over to the Assistant Commissioner and commercial Tax Inspector at the check post the goods

should be intended to be dispatched outside Sikkim otherwise than by sale. k. Any person or dealer transporting goods on his own account or on account of a consignee from a

place within Sikkim to a place outside Sikkim shall fill waybill in Form 25 in triplicate and the

deliver of the vehicle shall carry the same and produce it before the produce it at the check

post.

Tamil Nadu –

l. For Outbound shipments from Tamilnadu locations Form 20 to be collected from shipper. m. For Inbound shipments into Tamilnadu the consignee's CST number and TNGST number must

appear on the invoice. In case the consignee is an individual, not having the numbers, a

declaration by consignee stating "NOT FOR RE-SALE AND BOUGHT FOR OWN USE" must be



provided.

The owner or other person in charge of a goods vehicle shall carry with him--

i. Bill of sale or delivery note in Form JJ or such other documents in Form MM as

may be prescribed alongwith goods vehicle report or trip sheet or logbook and

ii. Goods vehicle record or trip sheet,relating to the goods under transport and particulars to be submitted to the officer in charge

n. When a goods vehicle carrying any goods, coming from any place outside the State and bound

for any other place outside the State, passes through the State, the owner or other person in-

charge of such goods vehicle shall obtain a transit pass in the prescribed form, Form LL and in

the prescribed manner from the officer in-charge of the first check post or barrier, after its

entry into the State o. For goods meant for export the person in-charge of the vehicle shall carry with him the

following documents:

i. A trip sheet or logbook may be

ii. A bill of sale of Form KK;and

iii. In case of goods moved for export

If the purchase is made in the state, - i. Sale invoice, and

ii. Letter from the exporter specifying the port of export name of ship

and probable dates of arrival and departure from the port If the

purchase is made outside the state

iii. Purchase invoice of the goods purchased and iv.Letter from the

clearing or forwarding agent addressed to the export agent specifying the quantity and value of goods consigned for export

and name of the form outside the state on whose behalf purchase

goods are purchased for export

p. In case of imported goods,-

i. Copy of foreign invoice with the bill of entry

ii. Letter from the importer or forwarding or clearing agent addressed to the consignee specifically mentioning the description of the goods imported

iii. iii.Record showing value of the goods imported.

Tripura –

Commercial shipments to state must accompany with Form XXVI / XXIV in triplicate and shall contain a

correct and complete account of the goods carried by the transporter. Above form to be collected from shipper

Uttar Pradesh –

q. Form 38 along with commercial invoice is mandatory for inbound shipment for registered

dealers.

r. Form should bear stamp and signature of consignee & shipper and sales tax department of UP. s. Form 39 is mandatory for personal and non commercial shipments.

t. Transit application in Form XLIII

u. UP Tax on Entry of goods (amendment bill 2009) has been passed on 27th Feb 2009

Uttaranchal –

v. There is no sales tax form required for shipments travelling out of Uttaranchal

w. Commercial shipments to Uttaranchal require to be accompanied by Form 16; Along with Form

16 a commercial invoice filled with all details is a must. The Form should bear stamp and

signature of the consignor, consignee (a registered dealer) and the sales tax authority of

Uttaranchal. Non-commercial shipments addressed to individuals, Govt. Agencies and

unregistered dealers require to be accompanied with Form 17.

x. Forms 16 and 17 are in 3 parts marked original, duplicate, triplicate. Original part is retained by

Sales Tax department of check post at the time of entry and the duplicate delivered to consignee along with the shipment. Additional document to be carried include sale invoice, bill

or challan and authorization for transfer of goods/goods challan hereinafter referred to as trip

sheet in triplicate. Trip sheet shall be in form XVIII and shall contain details of all goods

carried. Separate trip sheets shall be maintained for different destinations.

y. Form 16 & 17 are issued by Uttaranchal sales tax authority Form 17 is valid for one month

only.Validity of Form 16 is mentioned on the form. These forms are obtained by the consignee

signed & stamped and the triplicate copy is retained by the consignee and the original and duplicate are sent to the consignor by consignee. The original and duplicate copies of these

forms as applicable should be signed and stamped by consignor, consignee and sales

department of Uttaranchal.

z. No free trade samples or promotional material are allowed in Uttaranchal with out Forms 16/17

for shipments sent within Uttaranchal (i.e. origin and destination are both in Uttaranchal) then

OC stamp on the invoice is a must.

The driver or person in-charge of vehicle coming from any place outside the state and passing



across state to any place outside the state shall present the trip sheet in triplicate at the entry

check post and one copy of the verified trip sheet at the exit check post

West Bengal –

aa. For Inbound Shipments, West Bengal Tax Form 50 is a must Form No. 50 in duplicate duly filled in and signed by the dealer casual dealer or any other

person on whose account such consignment of goods is imported or brought into West Bengal

for endorsement of such way bill by such Sales Tax Officer or Assistant Sales Tax Officer of the

checkpost, as the case may be. Such dealer, casual dealer or any other person, or the driver or

person in charge of the vehicle, as the case may be, shall also present before such authority the consignment note, bill, invoice, road challan, trip sheet or any other document of like nature in

respect of such consignment of goods for the purpose of verification After the way bill is

presented the Sales Tax Officer or Assistant Sales Tax Officer of a check post shall, endorse the

way bill and record in the Entry Register the particulars of the consignment of goods and of the

way bill related and allow the vehicle to move. The person in-charge of the vehicle shall also

present the consignment note, bill, invoice, road challan, trip sheet or any other document of like nature.

bb. For Outbound Shipments, West Bengal Tax Form 51 is a must Any casual dealer, dealer or any

other person shall, while transporting any consignment of goods dispatched from any place in

West Bengal, to any place outside West Bengal either on his own account or an account of any

consignee, make over to the carrier a way bill in Form No. 51 in duplicate, a copy of challan in

duplicate in respect of such consignment of goods and the trip sheet and the carrier shall produce the same before the Sales Tax Officer or Assistant Sales Tax Officer posted at the last

check post before the exit of the goods vehicle from West Bengal.

cc. For Shipments entering West Bengal and bound for a place outside West Bengal, the carrier has

to make a declaration on the body of the consignment note or on document of like nature that

the goods being carried shall not be unloaded in West Bengal and shall specify the name of the last check post through which the vehicle shall move outside West Bengal. The note containing

the declaration has to be submitted at the entry check post and the exit check post. The format

of declaration is given in Rule 121 of the West Bengal Value Added Tax Rules, 2005.

Similar declaration is to be made in case of transshipment of goods in West Bengal. The carrier

shall further note the details of the vehicle carrying the transshipped goods. However the

declaration is not required to be made in case of transshipment of export goods under Section 5 of the Central Sales Tax Act, 1956.

dd. Road permit required for promotional good also which ever value is there this can be issue from

the Sales tax office at Calcutta.

ee. One con one permit is valid check-post will not accept the multiple cons in one permit.

ff. Permit validity is one year after date of issue.

gg. There is one consignment with one permit will be accepted at the check-post.