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Regulatory Guidelines---Domestic Regulatory Guidelines

DOMESTIC REGULATORY GUIDELINES

S.No State & Union Territory Inbound Sales Tax form No of Copies Required Permit to be handed over by Validity of Form Entry Tax Outbound sales tax forms Remark Refer End Notess
1. Andhra Pradesh From X/600 2(Both For Inbound+Outbound) NA No Form X/600 Tin no of consignee is must on invoices, Invoice must have APST NO;Form X & Form 600 both are same Sales tax Form. Note 1
2. Andaman Nicobar NA Nil No NA -
3. Arunachal Pradesh NA Nil Yes NA Note 2
4. Assam Form 61-Commercial Form62-Non-Commercial Inbound 2 Copies Outbound 1 Copy Shipper "Form 61- 6 Months Form 62- 6 Months (From issuing Date)" Yes Form 63 Inbound 2 copies ( Original & Duplicate) Note 3
5. Bihar VAT form D-IX 2(Both Incoming & Outgoing) Shipper Both Incoming /Outgoing Form have Validity for One Year from the date of Issue Yes Vat form D-X For inbound,Form not required if value of the shpt is less than Rs. 10000;but Entry Tax will be Applicable Note 4
6. Chandigarh NA Nil NA Note 5
7. Chattisgarh Form 60 3 Shipper No Form 60 is must for Non-Commercial Shipments( 2 copies are kept at CP & 1 copy travels with the shipmentto Consignee) Note 6
8. Dadra & Nager Haveli NA Nil -
9. Daman & Diu NA Nil -
10. Delhi NA Nil -
11. Goa NA Nil -
12. Gujarat From 403 3(Both Incoming & Outgoing ) Shipper No Form 402 Note 7
13. Harayana Form 38 1 Shipper As per mentioned on the form No Form 38 Form not required if value of the shpt is less than Rs. 25000 Note 8
14. Himachal Pradesh HP permit-26 2 Shipper 30 days from the date of issue Yes HP Permit-26 Permit is generated at the barrier Note 9
15. Jammu & Kashmir Vat form 65 2 NA Yes NA Form not required if value of the shpt is less than Rs. 5000 Note 10
16. Jharkhand JVAT 504G 2 Shipper As per the dates printed on the forms JVAT 504B Note 11
JVAT 502 2 Shipper Individual Inbound shipments Application for obtaining Declaration for Transport of certain goods and Permit thereof -
JVAT 503 2 Shipper Individual Inbound shipments Permit for Transport of Consignment in the State -
JVAT504P 2 Shipper Individual Inbound shipments Within State & applicable for invoice Value >=50000 -
17. Karnataka E-Sugam 2( Unique No required otherwise) Shipper Maximum 7 Days from the date of Uploading Form in System Yes Form E Sugam For any type of Transaction by Registered dealer; Form E-Sugam is Required. Note 12
18. Kerala Form 16 Form 16-2 copies; Form 15-1Copy; Form 27B-1 Copy Form 16 & Form 27B are available in open Market & Form 15 duplicate copy is provided by shipper at Kerala Form 16 individual ownership Form-No specific validity period No Form 15/27B These forms have no specific Validity Period Note 13
19. Lakshdweep NA Nil NA -
20. Madhya Pradesh For Incoming shipments via Rail Form 60 is required 2 Shipper NA For 50 required for Non-commercial shipments Note 14
21. Maharashtra NA Nil NA Octroi is applicable Note 15
22. Manipur ST-35/ St 37 2(Both Inbound +Outbound) Shipper NA ST 36 Note 16
23. Meghalaya VAT form 40 Inbound 2 Copies Outbound 1 Copy Shipper Vat Form 40 is 90 Days;Special Permit for non-Registered Customer is 60 days Vat Form 37 NA Note 17
24. Mizoram Vat form 33/34 2 Maximum Validity Period for 90 Days & this is mentioned while issuance Form 34 is for Personal Shipments Note 18
25. Nagaland Form 16 3 Shipper NA Note 19
26. Orissa Form 402 2(Both for Incoming & Outgoing) Shipper Valid For 3 months; if not issued within 90 days revalidation is to be done from Sales tax office Yes Form 402 Form 402A a must for unregistered clients/entry tax applicable for such shipments;The Entry-tax is paid in Sales Tax Office in Advance & obtain the Form & send to shipper with receipt to be accompanied with AWB. Note 20
27. Pondicherry NA Nil NA -
28. Punjab NA Nil Yes NA Note 21
29. Rajasthan Vat Form 47 2(Both Inbound+Outbound) Shipper Both Incoming & Outgoing Forms are valid for two years from the date of issue Yes Vat form 49 Note 22
30. Sikkim Vat form 25 3 Shipper 6 months from the date of issue No NA Incoming Form(Red,Yellow & White Color) Note 23
31. Tamil Nadu NA 3 Copies(Outbound Form) Form JJ Tin no of Consignor/Consignee is must Note 24
32. Tripura Vat form XXVI Inbound 3 Copies Outbound 2 Copy Shipper NA Form 27 Shipment can move to AAG by Air without Permit and will be delivered after endorsement from Sales Tax Dept.by Consignee Note 25
33. Uttar Pradesh Form 38 for Commercial shipments Form 39 for Non-Commercial shipments 2 Shipper Series as per Notification of Sales Tax Authorities NA Note 26
34. Uttranchal Form 16 for Commercial shipments Form 17 for Non-Commercial shipments 2 Shipper One Month from the date of issue No NA Up to Rs.5000; there is no requirement for Permit for Uttaranchal inbound shipments Note 27
35. West Bengal Vat form 50A 2(Part I &II) Shipper In the new electronic Process; it is one month by default;it can be revalidated based on requirement No Vat Form 51 Outgoing Form not yet Implemented by Sales Tax Dept. Note 28
  • Andhra Pradesh

    Inbound Shipments 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. Invoice must have APST NOS.

    Outbound Shipments Form X/600 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 traveling without Form X/600 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/600.

    Inbound Shipments

    ITEMS THAT REQUIRE FORM X/600

    Form X/600 is mandatory for select shipments traveling 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, Moog dal and 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 the 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.

    Form X and Form 600; both are same Sale Tax Form.

  • Arunachal Pradesh

    Inbound Shipments

    Though no inbound Form is Required; but Entry-tax is applicable. Invoice must have APST No. on the Invoice.

  • Assam

    Sales Tax Form 61 is required for all Inbound shipments.

    All Commercial shipments including Stock Transfers, irrespective of the value require to travel under Form 61.

    All Non commercial shipments irrespective of the value require to travel under Form 62.

    Both Forms validity dates are 6 months from the date of issuance.

    After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.

    The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Assam. With out the seal and signature of any one mentioned above the form is considered to be invalid

    Exempted Shipments:

    All personal shipment destined to the state of Assam is exempt from payment of Sales Tax except

    -Very high value shipments

    -Large quantities of a said product…for instance 10 computers consigned to an individual

  • Bihar

    Out bound shipments

    Form D X is required for shipments traveling out of Bihar.

    Inbound shipments

    All commercial shipments must travel under Form No. D IX ;also known as Bihar road permit whose value are over Rs.10000.

    Bihar Sales Tax Department issues this form to all registered dealers. After procuring the form from the sales tax department the consignee sends it to the consignor who will handover the same along with other paperwork's to our pickup staff.

    The Form needs to bear the seal and signature of the Consignee and the sales tax authorities of Bihar. With out the seal and signature of any one mentioned above the form is deemed invalid.

    Required affidavit copy for shipments consigned to unregistered dealer.

    Shipments below Rs.10000 do not require Form but Entry Tax will be applicable on them.

    Both Incoming & outgoing Forms have validity period of 1 year from the date of issue.


  • Chandigarh

    Inbound Shipments:

    No specific requirement for shipments travelling to Chandigarh

    AIRFIELD EXPRESS PVT LTD. CAR office delivers shipments at Mohali, which falls under Punjab.

    AIRFIELD EXPRESS PVT LTD. CAR office delivers shipments at Panchkula, which falls under Haryana. Hence paperwork requirement is same as for Haryana, which will be dealt separately.


  • Chhatisgarh

    Inbound shipments

    All commercial shipments for Chhatisgarh must have TIN NOS OF SHIPPER & CONSIGNEE.

    All non-commercial shipments for Chhatisgarh must have Form No. 60. Sales tax department issues this form to the applicant in Chhatisgarh. After procuring the Form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.

    The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Chhatisgarh. With out the seal and signature of any one mentioned above the form is considered to be invalid.


  • Gujarat

    Inbound shipments

    Form 403 is required for shipments traveling to Gujarat. Octroi is not applicable in Gujarat.

    Out bound shipments

    Shipments travelling out of Gujarat must be accompanied by Form 402.

    The Form is a self declaration from the shipper giving details of the shipment with description and Value of the goods. A copy of the form is to be submitted at the check post while the Shipment is being taken out of the state.

    If the shipments are found to be traveling without Form 402 the same are liable to be seized and penalty levied.


  • Harayana

    Inbound Shipments:

    Vat Form38 (Inward) is a must for all Inbound Commercial shipments valued over Rs.24,999/- .

    The Consignee has to procure the forms from the sales tax authorities and has to send the same to the shipper which should be handed over to the pickup staff. Seal and signature of the Consignee, the Shipper and the Sales tax authorities of Haryana, is must.

    Form 38 is in two parts - original and counterfoil. The consignee after procuring the form has to fill his Sales tax registration details on the original and sent to the Shipper.

    At the time of dispatch of the goods the shipper has to fill in the consignment details with value. While the shipment is taken into the state limits of Haryana, the transporter has to fill the vehicle details on the same original foil.

    At the time of delivery the original form is to be delivered to the consignee who in turn has submit the same to the sales tax authorities for computation of tax. The counter foil is retained by the consignee after all details mentioned on the original form are copied on the counter foil.

    Shipments travelling to Haryana as stock transfer or consigned to an individual with value of Rs 25,000 or more require Form 38.

    Exempted shipments to Haryana

    Any Shipment; no matter what the content, with value of Rs 24,999 or less is exempted from Sales tax. But declaration from consignee helps in clearance at check post.

    Outbound Shipments:

    Vat Form 38 (Outward) is a must for all outbound commercial shipments without a value limit


  • Himachal Pradesh

    For Himachal Pradesh we need consignee CST which is always a 4 digit Number. For non registered Customers we need the purchase order copy for clearance. Form 26 is obtained en route while entering Himachal Pradesh.

    Commercial Printed Invoice with shipper and Consignee TIN number required with clearly mentioning the commodity; Quantity; value since some of the shipments entertain Entry Tax. Stock Transfer to accompany with the Gate Pass challan with Tin Number of shipper and consignee and stock Transfer Letter on the Company Letter Head.

    In case of non-registered Customers; Purchase Order Copy is Required.

    From 2010 on some items Entry-Tax is validated. Those are

    (i) The entry No. 1 shall be substituted by the following, namely:

    "Diesel, Lubricants and furnace oil including such other oils being used as oil fuel except LPG for domestic use and kerosene."

    After existing item No. 7, the following new items shall be inserted, namely:-

    Sr. No. Goods Rate of
    8 All type of advertisements/ publicity material 5%
    9 Waste material and scraps of all types 4%
    10 All items purchased by Government Departments, Boards 3%
    11 Corrugated boxes and mono cartons 5%
    12 Motor vehicles purchased from any place outside the State 5%
    13 LPG cylinders imported from outside the State for commercial use 5%


    The Government of Himachal Pradesh has introduced a new Entry tax legislation wef 7 April 2010. The new Entry tax legislation (The Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010) seeks to levy Entry tax on specified goods brought into a local area for the purpose of use, consumption or sale therein.

    Key features of the new legislation are as follows:

    . Entry tax would be levied on entry of specified goods such as diesel, lubricants, iron & steel, cement, goods used in works contract at specified rates ranging between 4% to 7%.

    . Threshold limit of one lakh rupees (in terms of value of goods brought into the local area) has been prescribed, provided such goods are meant for use in manufacturing or processing activities. In all other cases, threshold limit has been prescribed at two lakh rupees.

    . Liability to pay Entry tax would be on a dealer who brings or causes to bring such specified goods in the local area within the State of HP.

    . No fresh registration under the new Entry tax Act should be required for dealers who are already registered under the HP VAT Act. Such dealers would be deemed to be registered under the said Entry tax Act.

    . Entry tax exemptions have been provided in respect of following:

    - Goods on which VAT under the HP VAT Act has already been paid or has become payable;

    - Goods which are resold (in same form) outside HP/ in the course of inter-state trade or commerce/ in the course of export outside India;

    - Goods on which Entry tax has already been levied under the said Act; and

    - Specified goods which primarily include goods exempt from VAT under the HP VAT Act. . Special provisions have been introduced with regard to levy of Entry tax on motor vehicles in the State.

    . Provisions pertaining to payment of taxes, interest, tax authorities, assessment etc under the HP VAT Act have been made applicable to the new Entry tax Act also.



  • Jammu & Kashmir

    Inbound Shipments:

    VAT Form 65 is a must for all Inbound commercial shipments valued over Rs 4999.

    The Carrier needs to ensure the Sales tax numbers correctly and clearly mentioned while filling the VAT65.

    At the time of delivery one copy of the form is to be endorsed by the consignee and handed over to the carrier who has to submit the same back at the point of issuance of the form.

    Entry tax is applicable. Even Govt. organizations are not exempted from payment of Entry Tax.


  • Jharkhand

    Inbound shipments

    FORM JVAT 504G is a must for all Commercial shipments consigned to Jharkhand .

    The FORM JVAT 504G is issued by the sales tax department to all registered dealers.

    The FORM JVAT 504G is to be collected by the consignor and sent to the consignee, who will handover the same to AIRFIELD EXPRESS PVT LTD. pickup staff along with the Invoice.

    The form JVAT 504 G should bear the seal and signature of the Consignee and the sales tax authorities.

    Any FORM found with out the seal and signature of any one mentioned above could result in the Permit being considered as invalid.

    TIN no and PAN is a must on the FORM JVAT 504G.

    For within the State Transportation; JVAT 503 is required.

    JVAT 502 is for individual inbound shipments. It is the application for transporting of certain Goods & for obtaining Permit thereof.

    JVAT 504P is for registered dealers within state. It is applicable for value More than Rs.50000.

    Out bound shipments

    Commercial shipments with a value of over Rs.50000 picked up for delivery within the state must travel only under a Jharkhand JVAT FORM 504B which is issued by the Jharkhand Commercial Taxes Department.

    However, all commercial shipments irrespective of the value picked up for delivery outside the state must travel under a Jharkhand FORM JVAT 504B.


  • Karnataka

    Inbound shipments

    It has been clarified by Authorities that Unique Number or Form e-Sugam is MUST from 1st March 2011. As per information any shipment travelling into Karnataka must fulfill above requirements which will help in clearance.

    The process is as detailed below which has to be followed by Shipper/Consignee

    1) Registered Dealer in Karnataka who brings shipments into Karnataka can enter the details of shipments been purchased in system by using the password, after which system will generate Unique No, After getting the Number he can print the Form with details. He has to then forwarded the Form to Shipper who can handover to Airfield Express for carrying shipments into Karnataka.

    2) Consignee also can note down the UNIQUE NO which will be 10 digits and pass it to Shipper who in turn can write on invoice and handover the shipments to BD.

    AS PER ABOVE INFORMATION SHIPMENTS CAN TRAVEL WITHOUT FORM e- SUGAM (WITHOUT HARD COPY) , BUT UNIQUE NO IS MUST & MANDATORY ON INVOICE TO AVOID DELAY IN CLEARANCE & PENALTIES

    UNIQUE NO has to be correct and person writing the no has to write and verify the no before handing over the shipments. Pickup Staff has also to ensure that 10 digit no is provided and check if Contact no of Consignee has been written on Invoice for further clarifications if any.

    3) Once the Unique No./Form is handed over to Authorities by Transporter/Carrier they will get the same checked and registered in system by mentioning the date of checking & clearance with Name and Designation.

    IMPORTANT NOTES

    NOTE 1 : PERSONAL SHIPMENTS FOR PERSONAL USE ONLY CAN TRAVEL ON PRINTED DECLARATION WITH CONSIGNEE/SHIPPERS COMPLETE ADDRESS ALONG WITH CONTACT NO OF CONSIGNEE, IDENTIFICATION PROOF WILL GIVE MORE GENUINESS OF SHIPMENT AND WILL HELP IN FASTER CLEARANCE.

    NOTE 2 : SHIPMENTS OF BANKS /FINANCIAL/EDUCATIONAL INSTITUTIONS CAN TRAVEL IF VALUE UPTO 50K.WITH A DECLARATION ON LETTER HEAD FROM RESEPCTIVE BANKS/FINANCIAL INSTITUTION THAT SAME IS FOR PERSONAL USE ONLY AND NOT FOR ANY COMMERCIAL TRANSACTIONS.TELEPHONE/CONTACT NOS ARE MUST IN SUCH CASES

    IF VALUE IS HIGH ABOVE 50K THEN THEY HAVE TO APPROACH COMMERCIAL TAX DEPT AND GET EXEMPTION. (ANY BANKS/INSTITUTION BRINGING BULK SHIPMENTS FOR OWN USE).

    IF THE ABOVE INSTITUTIONS ARE REGISTERED WITH COMMERCIAL TAX DEPT THEN ,E-SUGAM FORM IS MUST.

    NOTE 3 : FORM E-SUGAM IS MUST FOR ALL STOCK TANSFERS DONE BY COMMERCIAL ORGANISTAION/REGISTRED DEALERS.

    NOTE 4: FOR BRINGING DEMO SHIPMENTS INTO KARNATAKA THE RESPECTIVE PERSON/ORGNISATION HAS TO APPLY IN WRITING TO COMMERCIAL TAX DEPT AND GET EXEMPTION WHICH HAS TO BE HANDED OVER TO Airfield Express ALONG WITH SHIPMENTS.

    E-Sugam Form applicability for items inbound into Karnataka

    Sr. No. Contant
    1 All kinds of Automobile Parts and accessories.
    2 All kinds of Electrical goods and Appliances.
    3 Cement.
    4 Dry Fruits.
    5 Edible Oil including Vanaspati.
    6 Flooring/Wall ties of all kinds.
    7 Glass.
    8 Granite/Marble blocks; slabs and tiles.
    9 Gutka.
    10 Iron and Steel as described in item iv of Section 14 of the CST Act;1956.
    11 Machinery of All kinds.
    12 Plywood; Veneers; Boards including flooring boards and laminated sheets.
    13 Timber including Eucalyptus and Casurina.
    14 All Kinds of Furniture
    15 Hardware Paper
    16 Sanitary Fittings
    17 Plastic Granules of every description
    18 Cement Concrete Blocks and Cement bricks of all sizes
    19 Ready Mixed Concrete
    20 Paints and Bitumen including coal Tar


    Outbound Shipments

    Any commercial shipments travelling as a sale is required to carry Form E-Sugam is required for the below items for the below shipments (if value exceeds Rs.20000).

    Sr. No. Contant
    1 Arecanut.
    2 Cardamom.
    3 Cashew.
    4 Coffee Seeds.
    5 Cotton.
    6 Edible Oil including Vanaspathi.
    7 Flooring/Wall tiles of all kinds.
    8 Glass.
    9 Granite/Marble Blocks; slabs and tiles.
    10 Gutka.
    11 Iron and Steel as described in item iv of Section 14 of the CST Act;1956.
    12 Oil Seeds including coconut and copra.
    13 Pepper.
    14 Plywood;Veneer;Boards including flooring boards and laminated sheets.
    15 Rubber.
    16 Scrap of ferrous and non-ferrous metals.
    17 Timber including Eucalyptus and Casurina.
    18 Ores of all kinds.
    19 All Kinds of electrical goods including Appliances.
    20 All kinds of Automobile parts and accessories..
    21 All Kinds of Furniture
    22 Hardware Paper
    23 Sanitary Fittings
    24 Plastic Granules of every description
    25 Cement Concrete Blocks and Cement bricks of all sizes
    26 Ready Mixed Concrete
    27 Paints and Bitumen including coal Tar


    Validity of E-Sugam Form is refixed. New validity period is like below :

    a. 2 days for the distance of less than 100 kms.

    b. 3 days for the distance in between 100-500 kms.

    c. 5 days for the distance in between 500-1000 kms.

    d. 10 days from the distance more than 1000 kms.

    For all others moving outside not as a sale - like a stock transfer or being sent for repairs also Form E Sugam is to be used.

    Every Registered Dealer will be provided with a Password & a unique Number while entering information into system. This number is to be provided at the Check post by the Transporter/Driver where vehicle will be interrupted within the State.

    As per latest notification regarding E-Sugam Form; it is clarified by the Authority that putting Vehicle Number and LR/Air waybill Number for traveling shipments through Surface is not must.

    Entry tax is applicable for selected items in Karnataka. The Items are Machinery, Lubricant Oil, Diesel, Sugar, Gutka, and all Tobacco products.


  • Kerala

    Outbound Shipments

    Four copies of commercial invoice with the TIN & CST nos. of the shipper is Required.

    In the absence of invoice, i.e., if the shpt travels out only with a delivery challan (or) stock transfer memo, Form 15/27B. Form 15/27B is in triplicate, serially machine numbered and marked original, duplicate & triplicate. The consignor obtains the form from Kerala sales Tax authority with their seal. Original is submitted to assessing authority, by the shipper, duplicate submitted to AIRFIELD EXPRESS PVT LTD./carrier accompanies the shipment along with other paperwork and handed over to consignee at destination and triplicate retained by the consignor. These forms have no specific Validity Period.

    Form 27-b is a mandatory requirement for all the goods comes out of the State.

    For Inbound Shipments into Kerala:

    FORM 16 IS MUST for inbound shipments to Kerala.

    Four copies of Commercial invoice is required. The invoice should be in original (or) carbon copy. No fax/Xerox copies are accepted. FORM 16 duly filled in should accompany with the shipment.

    For registered dealers, the TIN & CST Nos. of the c'nee to be mentioned in the invoice itself. (The c'nee should be a dealer of the goods imported).

    For unregistered dealers (or) individuals, i.e., if they are importing goods for their own use, Form 16 (Certificate of ownership) should be submitted, which can be procured from the commercial/sales Tax office.

    If the goods value exceeds Rs. 5000/-, the said form should be counter signed by an officer not below the rank of Assessing Authority (i.e., Commercial. Tax Officer/Sales Tax Officer) of the Circle in which the c'nee's place falls.

    If the goods value is below Rs. 5000/- form 16 to be filed only with the c'nee's seal/sign. Form 16 can be downloaded from Internet. It has no validity period.

    Note:

    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 Ready-made garments 8 %
    For Medial equipments 25 %
    For Furniture's 25 %

    For Central/State government departments & institutions, self-signed Form 16 is required (without the countersign of the above said officer) along with a copy of Purchase order is required.

    Advance Tax is 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

    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

    Inbound Shipments

    Form 49 is mandatory for commercial shipments traveling to Madhya Pradesh.

    Form 49 is applicable only for inbound shipments coming through Surface/Air mode.

    Shipments which are coming through Railways require Form 60.Shipments coming through surface can not be accompanied with Form 60.

    Form 50 is mandatory for personal/ non commercial shipments traveling to Madhya Pradesh.

    Entry tax is applicable for Madhya Pradesh.

    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
    2 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

    In the absence of CST/TIN number of consignee invoice carrying Central Sales Tax of 10% is applicable.

    - Octroi is applicable in Maharashtra

    - Maharashtra is one of the state in the country, which still has octroiable zones.

    The below listed AIRFIELD EXPRESS PVT LTD. locations are octroiable zones

    Area Code Area Code
    Nagpur NGP Sangli SAG
    Dombivili DKU Nasik NSK
    Mumbai BOM Pimpri & Chinchwardi PMC
    Kothrud (Pune) KTD Ahmednagar XHX
    Pune PNQ Akola OLA
    Amravati AMT


    ** Octroi is removed in Kolhapur effective 1.4.2011.As per the new procedure one photo copy of the invoices of each shipment is to be submitted at the Check post naka.

    ** Octroi is removed in Aurangabad effective from 1.7.2011. LBT( Local Body Tax) which is 2% of declared value needs to be paid by the customers directly to the Corporation which is paid as per rules and process of LBT by filing returns.


    What is Octroi?
    The word Octroi has its roots in the French word 'Octroyer' which is derived from a Latin word auctorizare, the literal meaning being to authorize or to grant. It used to denote a tax levied on goods brought into town, and was collected at the city gates. Since this levy was imposed under Octroyer, that is, a royal grant, it was known as octrois, which later became Octroi.

    In modern usage Octroi is a local tax collected on articles brought into a town for local use by various local bodies like corporations, municipalities, zilla parishads, village panchayats etc.

    Levy of Octroi is based on the value, weight, length and number of articles. Basis of levy may vary from State to State or even between different local bodies within a State.

    OCTROI IN MUMBAI

    Municipal Corporation of Mumbai is known as Bruhanmumbai Municipal Corporation (BMC)


    The BMC used to levy a tax called 'Town Duty' since 1912 for all articles imported into the town limits irrespective of whether the articles brought in were to be consumed, used or sold within its limit or not.

    In 1965, Octroi a tax to be levied on specified articles at their time of entry into the limits of the Greater Bombay for consumption, use or sale was introduced. The Municipal Commissioner is empowered to frame rules, governing the procedures of levy, Assessment and collection of Octroi, refund and exemption.

    Places of import were identified for purpose of levy

    1. Import by Sea : Docks Wharfs
    2. Import by Rail : Railway stations, Depots, Sidings
    3. Import by Air : Airport terminals
    4. Import by Road : Municipal octroi posts at roads across Greater Bombay limits

    For shipments received by air AIRFIELD EXPRESS PVT LTD. clears through the dedicated octroi terminal available at BDA for apex shipments. 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 Eastern Express Highwaynaka

    AIRFIELD EXPRESS PVT LTD. clears through Octroi all surface shipments only through EEH naka

    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.

    VARIOUS OCTROI FORMS USED

    A-B /FORM'S
    - Octroi in Mumbai is paid through forms, which gives complete details of the shipments. The form is filled in duplicate. Form `A' is the original form and form `B' is duplicate copy. While calculating octroi the freight is included to the invoice value.

    - The check post authorities retain form `A' along with the photocopy of the Invoice. Form `B' along with the original document is handed over to the customer in our case its through AIRFIELD EXPRESS PVT LTD. to the consignee.

    C & CC FORM
    - In the event of wrong payment of Octroi or rejection of a material by the consignee in BOM due to a valid reason, Octroi refund can be claimed from the Municipal Corporation.

    - The goods for which Octroi refund is to be claimed has to be exported out of Mumbai under Form-C in case the export is by sea or air or under Form-CC in case the export is by road.

    - After the Form-C or Form-CC is stamped at the check post the customer in Mumbai has to apply for refund with the BMC authorities.

    - The amount paid as Octroi is refunded after deducting 6.25% as service charges by MMC.

    N - FORM

    - Is an application for exemption in respect of articles imported for immediate export. Goods cleared under N-form should be exported within 7 days (168 hrs)

    - N-form is required for exemption from Octroi for shipments imported into Mumbai for immediate exports i.e. for shipments transiting through Mumbai.

    - For apex shipments transiting through Mumbai received by air the vertex team completes the N-form in triplicate.

    - The Octroi inspector in the airline cargo warehouse checks the shipments against consignment airway bill, invoice and certifies the N-form.

    - The certified copies (3 copies) of N-form accompany the shipment and the paperwork to the exit check post. These exit check post can be any one of the five-road check post listed above.

    - At the exit check post, the Octroi inspector checks and stamps the N-form and returns the Original copy of N-form to AIRFIELD EXPRESS PVT LTD. staff.

    - For apex shipments received by surface for upliftment by air, the BHI staff complete the N-form in triplicate.

    - At the entry check post (EEH), Octroi inspector verifies the shipment against invoice/airway bill, and certifies the N-form and hands over the triplicate copy to AIRFIELD EXPRESS PVT LTD. staff.

    - This copy of N-form along with other paperwork and the shipment is produced to the octroi inspector at airline cargo warehouse for closing of the N-form.

    - In case the shipment does not tally with the description on invoice or the invoice is incomplete/incorrect the shipment may be detained by the octroi inspector.
    - In case the consignee imports the shipment into Mumbai for export on his own through rail, road, sea or air subsequently the N-form formality will have to be completed by consignee in case he wants exemption form Octroi.

    - Incase for some reason the point of exit/export needs to be changed AIRFIELD EXPRESS PVT LTD. staff will have to file application for redirection paying the requisite fees.

    - Incase of non closure of N-form both the consignor and the carrier, in our case AIRFIELD EXPRESS PVT LTD., are liable to pay an amount equivalent to the Octroi amount that may have accrued had the shipment not been cleared through N-Form, and the risk of being black listed and de-recognized by BMC.

    R-FORM

    - This is an application for exemption in respect of goods imported or exported into or out of Mumbai.

    - This facility is available for shipments traveling for demonstration, repairs etc.

    - Temporary deposit equivalent to the Octroi amount is to be paid in cash or in the form of DD addressed to 'The Municipal Corporation of Greater Mumbai'.

    - R-Form is to be filled in triplicate. At the time of opening, the Octroi Official retains original copy; duplicate and triplicate copies are returned to the carrier/ customer.

    - At the time of closing, the duplicate and triplicate copy, the invoice, deposit receipt along with the shipment is to be produced at the check post. After due inspection the officer affixes his signature with remarks on these copies and retain the duplicate copy. Triplicate copy is handed over to customer, which along with the temporary deposit receipt is used to claim refund from BMC.

    - The validity of R-Form is for six month. Any shipment imported or exported in or out of Mumbai has to return within 6 months, failing which the R form deposit will stand forfeited.

    - Amount paid as temporary deposit is refunded after deducting 10% as administration charges.

    X-FORM

    - This is required for exemption of Octroi for articles imported into Mumbai by charitable institution for charitable purpose

    - Consignee provides a guarantee in writing to produce within 6 months from the date of import the necessary evidence that the articles have been used for the charitable purpose for which they have been imported. Photocopy of the charitable certificate is to be submitted at the time of clearance under X-form.

    EXEMPTION FROM OCTROI

    CONTAINERS OF DURABLE NATURE

    - Used containers of durable nature imported into Greater Bombay limits may be exempted from Octroi provided:

    - 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.

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

    - 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.

    EXEMPTION FOR PERSONAL LUGGAGE

    - Articles brought in as personal luggage by any person may be exempted from octroi whether the person accompanies such luggage or not.

    - 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

    - Such exemptions are normally available for articles liable for Octroi of value up to Rs. 150/- and or weighting up to 20 kgs.
    - 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.

    FOR 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.

    - 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.

    - 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.

    - For diplomatic missions and diplomatic officers for articles imported through Mumbai for subsequent dispatch outside Mumbai on production of sufficient documentation to this effect.

    - 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 Labour 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.

    Shipments addressed to SEEPZ location in Mumbai require Exemption Certificate is obtained from Municipal Corporation of Greater Mumbai. At the time of Clearance same needs to be produced to BMC Authorities.


  • Manipur

    Inbound shipments

    All commercial shipments for Manipur must have Form 35. Sales tax department issues this form to the registered dealers in Manipur.

    All Non commercial shipments for Manipur must have Form 37. Sales tax department issues this form to the applicant in Manipur.

    After procuring the Form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.

    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.

    Outbound Shipments

    All Outbound shipments must travel along with FORM 36 from Manipur.


  • Meghalaya

    Inbound shipments

    All commercial shipments for Meghalaya must have Form 40. Sales tax department issues this form to the registered dealers in Meghalaya.

    After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.

    The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Meghalaya. 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.

    Purchase order copy along with the invoice is a must for shipments consigned to any Govt Organization.

    Form 40 has a validity period of 90 Days.

    Outbound Shipments

    All commercial shipments traveling out of Meghalaya must have form 37 which needs to be endorsed at the border check post of Meghalaya.


  • Mizoram

    Inbound shipments

    All commercial shipments for Mizoram must have Form 33. Sales tax department issues this form to the registered dealers in Mizoram.

    After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.

    The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Mizoram. 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.

    For Personal Shipment Form 34 is required.

  • Nagaland

    Inbound shipments

    All commercial shipments for Nagaland must have Form XVI. Sales tax department issues this form to the registered dealers in Nagaland.

    After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.

    The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Nagaland. 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.


  • Orissa

    PAPERWORK REQUIRED FOR ORISSA REGULATORY COMPLIANCE

    THE FOLLOWING IS MANDATORY FOR ALL PACKAGES CONSIGNED TO LOCATIONS IN ORISSA.

    1) If the Consignee is a Registered Dealer - Form 402 along with an Invoice with TIN/CST nos mentioned on it is mandatory. It is within the rights of the Sales tax officer examining the paperwork to disallow or impound such shipments, which are found traveling with hand written invoices.

    2) If the Consignee is an unregistered dealer - Entry tax will be applicable. In addition, Form 402A and invoice is mandatory. The Consignee has to obtain the Form 402A from the local sales tax office by applying for the same along with a copy of the invoice of the consignment proposed to be imported.

    3) If the Consignee is an Individual - If the shipment is addressed to his/her residential address Form 402A is exempted but Entry Tax is applicable. However such consignments must be addressed to the individual residential addresses only and not to their offices or even C/o Address.

    4) If the Consignee is Govt/Embassy/Defense/Institutions - Entry tax will be applicable. In addition, Form 402A and invoice is mandatory. However the Orissa Sales Tax Commissioner is empowered to issue an Tax Exemption Certificate to such consignee.

    5) In a nutshell; Form 402A is a must for Unregistered Dealer/ Clients. Entry Tax is applicable for such shipments. The Entry-tax is paid in Sales Tax office in Advance; form is to be obtained & send to origin( shipper) with receipt to be accompanied with the AWB.

    As per the latest notification circulated by Orissa Commercial Tax authority; 4% VAT tax will be applicable for Sugar & Textile fabrics items effective from 8.4.2011.

    If it is a handloom saree , declaration has to be taken from authenticated authority about the item , only then it will work as an exempted item.


  • Punjab

    The invoice should bear the TIN no. of consignee.

    In case the consignee has applied for CST/LST nos then A/F certificate from consignee is required for clearance. The consignee's CST number for Punjab should always be given with the registration date. e.g. CST no. '24182451 dated 08-05-92'.

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

    Shipment transiting through the state of Punjab:

    Shipments that need to transit through the state of Punjab are to be cleared under Form 25.

    This is a transit form, which needs to be filled by the carrier. The onus of getting the form cleared while the shipment leaves the boundaries of the state of Punjab lies with the carrier.

    The carrier is liable for payment of penalty in case the Form 25 is not closed. Form 25 is a transit pass which needs to be opened and closed by the transported/carrier at the entry and exit check-post without fail.

    Stock Transfer to accompany with the Gate Pass challan with Tin Number of shipper and consignee and stock Transfer letter on the Company Letter Head.

    In case of non-registered consignees; purchase Order Copy Required. Shipments going through Sales tax clearance at Shambhu Border; need Affidavit from Consignee factualising the Statement that it is not his personal usage and not for further Sales.



  • Rajasthan

    The Sales Tax form of Rajasthan in known as Form 47.

    Rajasthan Sales Tax Authority issues this form to the consignee. It is to be collected along with other paper works at pickup.

    In case of Stock transfer of goods to a registered dealer in Rajasthan. The Shipment should accompany with a duly filled form 47. In the absence of the said form Penalty equivalent to 30% of the invoice value will be charged to the consignee.

    Exempted Shipments :

    If the items( listed as applicable for VAT-47) are not coming for resale but own consumption by the consignee who is an individual or non commercial organization, which is not registered with the sales tax department (i.e. has no CST or LST no) then a signed declaration from the consignee that the items are for own use and not for resale should accompany the shipments. If the declaration does not accompany the shipment then obtain declaration from the consignee with out which a penalty of 30% of invoice value will be levied on the consignee.

    In this case commercial invoice will not show the CST/LST number of consignee.

    Shipments other than the ones listed above are exempted from sales tax.

    STOCK TRANSFER

    A. If the consignee is not a registered dealer with sales tax department for e.g. Individuals, Banks, Govt. Officers, Insurance company, Charitable trust, Financial Institutions and any other organizations which are not involved in selling activities and the stock transferred is not for resale but for own consumption then the shipment must be accompanied by a declaration from consignee that the items are for own consumption and not for resale.

    B. If the declaration does not accompany the shipment then obtain declaration from the consignee without which a penalty of 30% of invoice value will be levied on the consignee.

    Examples:

    If AIRFIELD EXPRESS PVT LTD.L, DEL is sending medicines to TATA INFOTECH in Jaipur for resale, Form 47 must accompany the shipment.

    If AIRFIELD EXPRESS PVT LTD. DEL is sending computer to their office AIRFIELD EXPRESS PVT LTD.L in Jaipur for their own use and not for sale then a declaration is a must stating that goods are for personal use only, along with the challan and declaration the Xerox copy of original purchase invoice/bill should be enclosed. Entry tax will be applicable @ 4 % on declared value.

    Those dealer who pay quarterly Entry tax to Rajasthan govt need to provide RET no. [Rajasthan Entry Tax no] on invoice.

    List of entry Tax as below.

    Finance department, Tax division,

    Notification Jaipur March 8 2006

    s.o.424- In exercise of the powers conferred by sub-sec(1) of section 3 of the Rajasthan Tax on entry of the goods into local Area Act 1999 Rajasthan act no 13 of 1999 and in suppression of this department's notification no F.12(20)FD/Tax/2005-210 dated march 24, 2005 (as amended from time to time )the state government hereby specifies that the tax payable by a dealer under the said act in respect of goods specified in column 2 of the list given below, and brought into any local area, for consumption ,or use or sale therein ,shall be payable at such rate as has been shown against them in column 3 of the said list ,with immediate effect :-

    Sr. No. Description of goods Rate of tax
    1 Sugar, batasha, mishri makhana and sugar toys 0.25%
    2 Stainless steel ingots, billets, blooms, flats and flat bars 0.5%
    3 Tin plates 1%
    4 Oil seed(excluding til) and edible oil for mfg.or refining 1%
    5 Air conditioner and Refrigerators 1%
    6 Mineral water and water sold in sealed containers 1%
    7 Aerated wated 1%
    8 X-ray apparatus and equipment Medical Imaging, diagnostic and therapeutic equipments 1%
    9 All type of motor vehicle(other then tractors) including two and three wheeler including their parts and accessories 1%
    10 Wind mills and their accessories 1%
    11 Tobacco 1%
    12 Opium (other then lanced poppy head) . 1%
    13 Suji and flour 2%
    14 SGwar whether whole or spitted including dal whether refind not and gwar gum 2%
    15 Toptical fiber, cable and polyethylene Insulated Jelly, filled telecommunication (PIJF) cables. 2%
    16 All kinds of industrial fuels, including petrol, gasoline, high speed diesel old, superior kerosene oil,LPG (Including toluene,propene,butylene butadiene ethylene ,oxylene, mis-xylene benzene) ,ATF(air turbine fuel) ,furnace oil.Haxene(solvent oil) Naphtha, lubricant(including lube oil, transforms oil, greases) Natural gas, Petroleum jelly(including Vaseline) paraffin wax (including chlorinated paraffin wex),LSHS,(low sulphur high stocks) CBFC(carbon black feed stock) petroleum coke in any form Mineral turpentine oil, Heavy alkylate acetate,Remax, revive, C-9 known by whatever name 3%
    17 Light diesel oil 3%
    18 GLiquefied Natural Gas(LNG) 3.5%
    19 All kinds of non-alcoholic drinks and beverages 4%
    20 Ice-cream 4%
    21 Tyre and tube, and flaps of the two, three and four wheeler and wheeler motor vehicle, or motor vehicle with more then four wheelers or jeep trailors. 4%
    22 Coffee cocoa 4%
    23 Wireless reception instruments and apparatus, Radio and Gramophones, television, V.C.R, V.C.P. , Tape recorders, Transistors, and parts and accessories . 4%
    24 All kinds of electrical and electronic goods including electronic meters FAX Machines, ATM, Sim cards, and smart cards and their parts and accessories. 4%
    25 Aluminum structural. Steel fabrication items including G.S.Stay sets, insulators pin insulators, switch fuse units and isolators. 4%
    26 All kinds of telephone and parts thereof 4%
    27 Television sets, washing machine, microwave oven. 4%
    28 Lubricants 4%
    29 All kinds of paper and paper products including exercise books 4%
    30 HDPE bags and plastic bags and sacks . 4%
    31 ACSR Conductors 4%
    32 Transformers 4%
    33 Hand pumps and theirs parts and accessories. 4%
    34 Computers and their accessories. 4%
    35 Dyes and dye stuffs, textile auxiliaries including chemicals used in textile processing and starch. 4%
    36 Photocopiers 4%
    37 Hydraulic Excavators (earth moving and mining machinery) mobile cranes and hydraulic dumpers. 4%
    38 Cement 4%
    39 Bitumen 4%
    40 Generating sets 4%
    41 Tin containers 4%
    42 Explosives 4%
    43 A.C.Pressure pipe 4%
    44 Steel structural and steel bars Including Thermo Mechanically treated steel bars(TMT) 4%
    45 Salt petre, gum powder, potash and explosive 4%
    46 All types of stationery goods, and fitting ,pipe and pipe fitting. 4%
    47 Ceramic and glazed tiles. 4%
    48 Glass and glass sheet 4%
    49 Pan masala (not zarda mix) 8%
    50 Weigh-bridges 8%
    51 Lifts and elevators. 8%
    52 Marble cutting tools, gang saw, diamonds bit 8%
    53 Photographic films and photographic papers 8%
    54 All kinds of firearms including parts and accessories thereof 8%
    55 Lottery tickets 10%
    56 Cigarettes, cheroots ,cigars, cigarillos 12%
    57 Zarda mix pan masala including gutka and churi 20%


    Below items are applicable for Form VAT-47.

    1. All kinds of furniture including molded furniture.
    2. All kinds of lubricants.
    3. All kinds of mattresses, cushion, pillows, all types of sheets, and other articles made from foam rubber or plastic foam or other synthetic foam and rubberized coir mattresses.
    4. All kinds of toilet & washing soap and detergents.
    5. All types of bearings.
    6. All types of sanitary goods including sanitary pipes and fittings.
    7. All types of electrical goods including UPS and CVTS.
    8. Butter & Deshi Ghee.
    9. Computers, its soft wares, floppies and parts.
    10. Cooling equipments including air conditioners and refrigerators.
    11. Copper in all its forms including wires.
    12. Dry fruits including Clove, Cardamom, Pepper and betel nut.
    13. Raw or refined edible oil and Hydrogenated vegetable oil.
    14. Electronic items including TV, VCR, VCP.
    15. Iron & Steel as defined under Section 14 of the CST Act.
    16. Parts of Automobile & Tractor except when used in manufacturing of automobiles or tractors.
    17. Pan massala, Gutkha and Churi.
    18. Paints, varnishes, color and dyes.
    19. Timber, ply woods, Nuwood and Laminated sheets.
    20. Tele-communication and sound transmitting equipments including Cellular & Cordless telephone, Fax and Pagers.
    21. Tea.
    22. All types of yarn, whether cotton, woolen or synthetic.
    23. Metallic Utensils.
    24. All types of crockery.
    25. Plastic goods, PVC granules except when used as raw material for production of plastic goods.
    26. Rubber and goods made of rubber.
    27. All kinds of paper and paper products including exercise books.
    28. All kinds of tiles.
    29. Rice.
    30. All kinds of foot-wear.

    Outbound Shipments

    All shipments going out of Rajasthan must carry FORM 49. Both Incoming & Outgoing Form have validity of 2 Years from the date of issuance.


  • Sikkim

    Inbound shipments

    All commercial shipments for Sikkim must have Form 25. Sales tax department issues this form to the registered dealers in Sikkim.

    After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.

    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 .



  • Tamil Nadu

    Inbound shipments
    There is as such no sales tax form required for shipments consigned to Tamil Nadu.

    The Sales Tax Nos are mandatory and in case the nos are not mentioned on the invoice the shipments would get detained at the check post to be released on payment of penalty. Tin No of Consignor/Consignee is must.

    Outbound shipments
    Shipments traveling out of Tamil Nadu are to be connected under Form JJ. This is the outward sales tax form of Tamil nadu. Tin no of Consignor/Consignee is must.


  • Tripura

    Inbound shipments

    All commercial shipments for Tripura must have Form XXVI Sales tax department issues this form to the registered dealers in Tripura.

    After procuring the form from the sales tax department the consignee sends this to consignor. The form is to be collected from the shipper at the time of pick up.

    The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Tripura. 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 .However, in recent provision it is informed that shipments can move to Agartala by Air Without Permit but will be delivered only after endorsement from the Sales tax Office by the Consignee.


  • Uttar Pradesh

    Form 38 is mandatory for all commercial shipments traveling to Uttar Pradesh.

    Form 39 is mandatory for all personal/non commercial shipments traveling to Uttar Pradesh.

    Inbound Shipments

    Commercial shipments to Uttar Pradesh require to be accompanied by Form 38, Along with Form 38 a commercial invoice filled with all details is a must. The Form should bear stamp and signature of the shipper, consignee and the sales tax authority of Uttar Pradesh.

    Non-commercial shipments addressed to individuals, Govt. Agencies and Unregistered dealers require to be accompanied with Form 39.

    Forms 38 AND FORM 39 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.

    Form 38 and 39 are issued by UP sales tax authority. Form 39 is valid for one month only. Validity of Form 39 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 UP.

    Note: Form 38 and 39 without signature and stamp of Sales tax department of UP is not valid. It should be properly filled with stamp and signature of consignor & consignee. - Collect original & duplicate of these forms as applicable from the consignor at the time of pickup.

    - Check whether the forms bear the signature of the consignor & consignee and are properly filled.

    - If the sales officer finds the goods are undervalued then a penalty of up to 40% on the assessed value is levied.

    - The consignee either pays the penalty for clearing the shipment or has to prove to the sales tax officer the correctness of invoice value to get the penalty waived.

    Outbound Shipments

    There is no form required to go shipments out of Uttar Pradesh.


  • Uttaranchal

    Inbound shipments

    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 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.

    Forms 16 and 17 are in 3 parts marked original, duplicate, and 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.

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

    Note: Form 16 & 17 with signature and stamp of sales tax department of Uttaranchal is not valid. It should be properly filled with stamp and signature of consignor & consignee.

    - Collect original & duplicate of these forms as applicable from the consignor at the time of pickup.

    - Check whether the forms bear the signature of the consignor & consignee and are properly filled.

    - If the sales officer finds the goods are undervalued then a penalty of up to 40% on the assessed value is levied.

    - The consignee either pays the penalty for clearing the shipment or has to prove to the sales tax officer the correctness of invoice value to get the penalty waived.

    - 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).

    Entry Tax is not applicable in Uttaranchal.

    For inbound shipment No Form is Required for shipments valued up to Rs.5000/-.

    Outbound shipments

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


  • West Bengal

    Inbound shipments

    There is a major change in West Bengal Sales Tax Process. Earlier Form 50 has been replaced by Electronic Form 50A.

    Under new Sales Tax Law importing Registered dealer (Consignee) can generate on line (Through Internet ) Way Bill ( Permit ) consisting of PART-1 and PART-2.

    Surface Shipments

    Shipments are to be provided with both Parts. PART II can be generated by the Customer with/without vehicle No.

    Transporter/Courier Company can write down Vehicle no in PART II before entering the shipments into West Bengal. For direct Vehicle, Origin point must ensure that the Vehicle No is entered into PART II.

    Air Shipments

    Air shipments have to travel with both PART I & PART II. Air shipment cannot travel with PART 1 only. Hence shipments which are to be connected through the AIR must travel/connected with PART I AND PART II WITHOUT FAIL

    . Rail Shipments

    Rail Shipments(DSP) also require to travel with two parts. In PART II AWB Number and destination Railway Staion Name is to be mentioned .

    Octroi is not applicable to shipments for West Bengal.

    Entry Tax is not applicable to Shipments for West Bengal.

    SHIPMENTS EXEMPTED FROM SALES TAX IN WEST BENGAL

    1. Agricultural implements manually operated or animal driven.
    2. Aids and implements used by handicapped person.
    3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw but not including aquatic, poultry and cattle feed supplement, additives.
    4. Betel leaves.
    5. Books, periodicals and journals but not including exercise books, drawing books, graph books, account books, laboratory books, diaries, letter pads.
    6. Bread except pizza bread containing any types of fruit or vegetable.
    7. Charka, amber charka, handlooms and handloom fabrics and Gandhi topi
    8. Charcoal.
    9. Coarse grains other than paddy, rice, and wheat.
    10. Coconut fiber.
    11. Condoms and contraceptives.
    12. Cotton and silk yarn in hank.
    13. Curd, lassi, butter milk and separated milk.
    14. Earthen pot but not including ceramic pot.
    15. Electric energy.
    16. Firewood.
    17. Fishnet and fishnet fabrics.
    18. Fresh milk and pasteurized milk.
    19. Fresh plants, saplings and fresh flowers.
    20. Fresh vegetables and fruit.
    21. Fresh garlic and ginger.
    22. Glass bangles.
    23. Human blood and blood plasma.
    24. Idols, toy and doll made of clay.
    25. Indigenous handmade musical instruments.
    26. Kumkum, bindi, alta and sindur.
    27. Lac and shellac.
    28. Mat locally known as madur made wholly or principally of cyperus, Corymbosus known locally as gola methi, madur kathi or cyperus malaccensis known locally as chimati pati.
    29. Matsticks and reed obtainable from cyperus corymbosus known locally as Gola methi, madur kathi, mutha, or cyperus corymbosus malaccensis known as Chimati pati.
    30. Meat, fish, prawn and other aquatic products when not cured or frozen; eggs and livestock and animal hair.
    31. National flag.
    32. Organic manure.
    33. Paddy, rice, wheat, pulses, flour, atta, Maida, suji and besan.
    34. Puffed rice, commonly known as muri, flattened or beaten rice, commonly known as chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur , commonly known as murki.
    35. Non-judical stamp paper sold by Govt. Treasures, postal items like envelop postcard etc. sold to the Reserve Bank of India and cheques, loose or in book form but does not include first day cover, folder.
    36. Rakhi
    37. Raw jute
    38. Raw wool
    39. Sago and Tapioca globules
    40. Salt
    41.Salted cooked food made wholly or principally of flour, atta, suji or besan that is to say singra, nimki, kachuri, lichi, radhaballavi and dalpuri.
    42. Seman including frozen semen.
    43. Silk worm laying,cocoon and raw silk.
    44. Slate and slate pencil.
    45. Sugar manufactured or made in India and khandasari.
    46. Seeds of all varieties.
    47. Sweetmeat other than cake and pastry but including curd.
    48. Green Coconut commonly known as daab.
    49. Textile Fabrics made wholly or partly of cotton, rayon, artificial silk or wool manufactured or made in India.
    50.Tobacco, including cigarette, cigar, cheroot, smoking mixture for pipe and Cigarette, biri, chewing tobaco, snuff and tobacco for hookah, that is to say tobacco paste, ready for hookah, when such items are manufactured or made in India.
    51. Toddy, Neera and Arak.
    52. Unprocessed green leaves of tea.

    Outbound Shipments
    All commercial shipments traveling out of West Bengal require VAT Form 51 to be accompanied with the shipment.

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