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India Interstate Regulatory Requirements

IndiaInterstateRegulatoryRequirements
Followingaretheguidelinesforcompletingregulatoryformalitiesformovingtheshipments(inbound&outbound)withinIndia. GeneralRequirements: AnycommercialshipmentpickedupfortransitonourGround/Airnetworkshouldhave: 1. 2. 3. FourcopiesofTaxInvoice(1original+3copies). TheCST&TINnosoftheconsignorandconsigneearemandatoryonBillofsale/Taxinvoicewhereapplicable. ShipmentsconsignedtoindividualswhodonothaveCST&TIN/LSTnos,adeclarationfromtheconsigneethatthegoods arenotforsaleandforpersonalconsumption.SubjecttootherconditionsaslaiddownintheconcernedStatesVAT Regulation. CST2%incaseCentralSaleistoregistereddealerotherwiselocalsalesTax/VATrateisapplicableforinterstatesale.

4.

Abbreviations: VATValueAddedTax TINTaxpayersIdentificationNumber CSTCentralSalesTax LSTLocalSalesTax Sr. No. No.of STForms/VATForms Entry copiesof FormsIssuedby Octroi Tax Invoice InboundOutbound 4 NA NA NA No No

State

Remarks

1 Andaman&Nicobar

NA

2 AndhraPradesh

FormXor 600

Form602

Shipper

No

3 ArunachalPradesh

DG01

NA

NA

No

TransitpassinForm616anda declarationinForm615 requiredforotherstate Yes materials.FormXor600isnot applicableforpersonalgoods. TIN#onC.Invoice.Entrytaxis applicableonselectgoods Entrytaxapplicableinthe No absenceofTINNo

4 Assam

From61 (Delivery notefor Form63 Resale)Form 62Road Permit) FormDIX No TINno.which isstarting NA with22. NA NA NA FormVATXX Form403 NA NA NA NA Form402 FormDX No

Shipper

No

Yes

Form60forTaxfreegoods TransitpassinForm64

5 Bihar 6 Chandigarh 7 Chattisgarh 8 Dadra&NagarHaveli 9 Daman&Diu 10 Delhi 11 Goa 12 Gujarat

4 4 4 4 4 4 4 4

Shipper NA Shipper NA NA NA NA Shipper/

No No No No No No No No

No IntrastateFormVIIID No No

No No No No No Transitpassapplicationin

India Interstate Regulatory Requirements

Consignee

13 Haryana

FormVATD3 FormVAT /ST38 D3 Inward Outward FormVAT XXIIBor Transport receiptin VATForm FormVAT 22B XXII. VATXXVIA (Forcasual dealer)

Shipper

No

Form404.TransitpassinForm 405.EntryTaxisapplicableon veryselectedgoods TransitslipinFormVATD4for taxablegoodsonly.Form38 /DT3forallinbound Yes shipmentshavingvalue> 25000/=andabove.Entrytax 2%ofvalueofgoods.

14 HimachalPradesh

NA

No

MaintainFormstransport receiptVAT22,Forwarding No NoteVAT22A,dispatch registerVAT22C,delivery registerVAT24

15 Jammu&Kashmir

Declaration Form65.for value>5000 Form65 WayBill Form58

Carrier

No

Yes

16 Jharkhand

FormJVAT Form504B 504G(green (blue colored) colored) FormVAT 505 FormVAT 515

Shipper

No

No

17 Karnataka

NA

NA

No

Yes

18 Kerala

Form8F Form15/16 Form15 fornon delivery registered note dealer NA NA

Shipper

No

Yes

FormVAT62,63, Acknowledgementfordelivery ofgoods.Deliverynotetobe submittedbydealerinVAT59 &anyotherpersoninVAT61 &WaybillinForm58.Entry taxisapplicableincasevalue ofgood>5000.00 Forpersonsotherthandealers applicationinFormJVAT502 andpermitinJVAT503. TransitpassinFormJVAT508 PenaltyinabsenceofTIN#for commercialshipments& Invoicemustaccompanywith commercialshipments. InterstatetransportinForm 7C,TransitPassinForm7B. EntryTaxinabsenceofTIN/ CST#onselectgoods.Form16 ifvalueoftheshipment >5000.00

19 Lakshwadeep

NA

No

No Form49forcommercial shipments&Form50fornon Yes commercialshipmentscanbe providedbyConsignee& shipperrespectively FormNforwaiverfromOctroi No andtransitinggoodsfromthe Octroizone. TransitpassinForm29.Billof Yes sale/invoiceincaseofnon taxablegoods. Form35isfornontaxable No goods&Form40isfortaxable goodsTransitpassinForm38 No Declaration&Forminform32 &33andwaybillinForm34

20 MadhyaPradesh

Declaration Declaration Form Form49/50 49/50 FormNfor Octroi exemption Form27 FromNis usedfor Octroi exemption Form28

Shipper /consignee

No

21 Maharashtra

NA

Yes

22 Manipur

Shipper

No

23 Meghalaya 24 Mizoram

Form35 Form40 Form33

Form37

Shipper

No

NA

Shipper

No

India Interstate Regulatory Requirements

25 Nagaland 4 FormVAT23 FormVAT 24 NA No

No TransitPassinFormVAT25 TransitPassinFormVAT406 FormVAT402Aforcasual Yes dealer.TIN/CSTmandatory. EntryTaxapplicablein absenceofTIN# No TransitPassinFormVAT35 /VAT12.VAT36applicablefor inboundgoodsforvalue >10,000/=EntryTaxis No applicableonselectgoods. Transportershallissuereceipt inVAT39ANDWaybillinVAT 40 TransitPassinFormVAT51. Yes PenaltyinabsenceofForm VAT47&issuedtoconsignee. Form25isforregistered dealer Form26foranyother No person

26 Orissa

Form VAT402/402A

NA

Shipper

No

27 Pondicherry

NA

NA

NA

No

28 Punjab

FormVAT36 VAT11/12 FormVAT forcasual 36 dealer

Carrier

Yes

29 Rajasthan

FormVAT47

FormVAT 49 Form25 Form26

Shipper

No

30 Sikkim

Form25 Form26 Commercial invoicewith copyofBoE incaseof Imported goods. FormXXIV/ XXVI Form38/39

Shipper/ consignee

No

31 TamilNadu

NA

NA

No

TransitPassinFormLL No FormKKbyclearingagent

32 Tripura 33 UttarPradesh

XXVII

Shipper

No

No Form38isforregistered Yes* dealerForm39isforother dealer.FormXLforTripSheet. TripSheetinForm18.Form16 No isforregistereddealer.Form 17isfornonregistereddealer No Form50isasalestaxpermit

NA

Shipper

No

34 Uttaranchal 35 WestBengal

4 4

Form16/17 Form50

NA

Consignee/Shipper

No No

Form51 Consignee/Shipper

AndhraPradesh Theownerorotherpersoninchargeofgoodsvehicleorvesselshallcarrywithhimthefollowingdocuments/takethefollowingactions: a. b. c. BillofsaleorcopyoftaxinvoiceissuedbyoneVatdealertoanotheratthetimeofsaleofgoodsordeliverynote; Logbookorgoodsvehiclerecordortripsheet. WaybillinFormNo.602isrequiredforoutboundshipmentsandWaybillinFormXorFormNo.600tobeissuedin triplicateisrequiredforinboundshipments.Waybillsneednotbeissuedwhentheconsignorisnotadealerandtransports hisowngoodsorotherarticlesforhisownuseorwhenthearticlesfallamongthoseenumeratedinSchedule1under Section7. ForinboundshipmentintoAndhraPradeshtheconsigneesCSTNo.andAPGSTNos.mustappearontheInvoice.Incase;the consigneeisanindividualnothavingthenumberadeclarationbytheconsigneestating`NOTFORRESALEandBOUGHTFOR OWNUSE'mustbeprovided. IncaseofinboundshipmentsintoAndhraPradeshtwocopies(oneoriginalandaduplicate)oftheWaybillissuedbythe dealerintheexportingStatearetobecarriedbythegoodscarrier.Theoriginalcopyshallbesubmittedatthecheckpost throughwhichthecarrierfirstenterstheStateandtheduplicateshallberetainedbythecarrier.Thewaybillshallbe accompaniedwithanyoneofthefollowingdocuments:

d.

India Interstate Regulatory Requirements

e.

f.

g. h.
1.

CopyofSaleinvoice,or, TaxinvoiceissuedbyoneVatdealertoanotheratthetimeofsaleofgoodsordeliverynote,or, AdocumentinsuchformasmaybeapprovedbytheCommissioner. Extractofentriesrecordedinthelogbookorgoodsvehiclerecordortripsheetfortheprevious30daysby 10ofthesucceedingmonthshallbesubmittedtotheCommissionerofCommercialTaxeshaving jurisdictionintheareainwhichthegoodsaredeliveredbytheownerorpersoninchargeofthevehicle. WhereavehiclecarryinggoodscomingfromanyplaceoutsidetheStateandboundforanyotherplaceoutsidetheState, passthroughtheState,thedriverorotherpersoninchargeofsuchvehicleshallobtainintheprescribedmannerviz.,by submittingaDeclarationinFormNo.615atransitpassinFormno.616intriplicatefromtheofficerinchargeofthefirst checkpostorbarrierafterhisentryintothestateanddeliverittotheofficerinchargeofthelastcheckpostorbarrier beforehisexitfromtheState, IncaseofimportofgoodsnotifiedbytheCommissionerofCommercialTaxesofAPassensitivegoodsfromotherStatesor UnionTerritoriesintoAndhraPradesh,theconsigneedealershallsendawaybillinadvanceinduplicatetotheconsignor whowillfillthesameanditwouldaccompanythegoodsandbesubmittedtotheofficerinchargeofthecheckpost throughwhichthegoodsvehiclefirstenterstheState. IncasethedealerisamanufactureragatepasscuminvoicebearingtheTIN(TaxpayerIdentificationNumber)canbe substitutedfortheWaybillinsomecategoriesofmanufacturers. Entrytaxisapplicableonselectgoods.

i. ii. iii. iv.

MoreDetailAboutAndhraPradeshSalesTax:
TINNoofconsigneeismustonallinvoicesandshipmentssendtoAndhraPradesh,Ifshipmentissendtoanunregistereddealerthenshipperformal declarationismust.EntryTaxisapplicableinAndhraPradesh.InvoicemusthaveAPSTNOS. OutboundShipmentsFormXismandatoryItisusedbytheconcernedCircleSalesTaxOfficetotheconsignor,whichishandedovertoourpickup staffalongwiththeinvoiceatthetimeofpickupShipmentstravellingwithoutFormXareliabletobeimpoundedandpenalizedTINNo.ofthe consigneeismustoninvoices. ExemptedShipments AllshipmentsnotfeaturinginthelistgivenbelowareexemptedfrompaymentofSalesTaxanddonotrequireFormX InboundShipments ItemsThatRquireFormX FormXismandatoryforselectshipmentstravellingtoAndhraPradesh.Alistofsuchshipmentsisappendedbelowforreference.Timberandlogs cutintosizessuchasbeams,raffersandplanksAllpulsesanddali.e.Greengram,Blackgram,Gulabgram,Turdal,Masurdal,MothdalandKesari dal,theimportthesestuffwouldbeunder14Aand15IIIScheduleofAPGSTAct.ElectricalgoodssuchasElectricalwires,SwitchesandSwitchbozes ,allkindofBulbsandlights,Washingmachine,transformersandgeneratorsPartandaccessoriesofautomobilesandautomobilespareparts, includingspareofTractorsandbulldozers. Allkindoffootwearincludingplasticfootwear,Sparesofshoes,shoepolishesofAllkind,polishbrushesandshoeshornsPaperofallkindsi.e.raw paperrolls/bundles,BeedileavesIronandsteelTheFormisaselfdeclarationfromthshippergivingdetailsoftheShipmentWithdescriptionand ValueofthegoodsCopyoftheformistobesubmittedatthecheckpost. IntheabsenceofCST&TIN/LSTnumbersoftheConsigneeInvoicecarryingCentralSalesTaxof10%isacceptableIfTINNo.isnotavailableentrytax needstobepaid.

ArunachalPradesh EverypersoninchargeofagoodsvehiclecarryinggoodswhichhavebeenimportedintoArunachalPradeshshallcarryandproduceon demandwhetheratthecheckpostorelsewherethefollowingdocuments. a. b. c. AcopyoftheCommercialInvoiceuponwhichthegoodshavebeenpurchased. Acopyofthegoodsreceiptinrespectofthegoodsinthevehicleand Either

India Interstate Regulatory Requirements

i. ii. iii. Assam Documentstobecarriedoutbythepersonortheownerinchargeofthegoodsvehicletobeproducedatthecheckpost a. b. c. ADeclaration(FormDG01) AcopyofthechallancertifyingprepaymentoftheEntryTaxdue. inabsenceofTIN#entrytaxisapplicable.

d. e.

f.

IncaseofmovementofTaxfreegoodsfromAssamtoplacesoutsidethestateandtoAssamfromplacesoutsidethestate, BillofsaleinForm60,ConsignmentNote,InvoiceandManifestoofthetransporter IncaseofimportoftaxablegoodsintoAssamforresale,OriginalandduplicatecopyoftheDeliveryNoteinForm61, ConsignmentNote,InvoiceandManifestoofthetransporter. IncaseofimportoftaxablegoodsotherthanthoseexemptintheFirstScheduletotheAssamValueAddedTax,2003into AssamforuseinthesettingupoftheIndustrialunitorforuseofrawmaterialsinthemanufactureofgoodsorforpersonal use,originalandduplicatefoilsoftheRoadPermitinForm62transmittedtothetransporterbytheimporterorreceiverof goodsintheState,ConsignmentNote,InvoiceandManifestoofthetransporter. IncaseofdispatchoftaxablegoodsoutsidethestatefromaplacewithinAssamandincaseofintrastatemovementof taxablegoods,avalidtaxclearancecertificateinForm63,ConsignmentNote,InvoiceandManifestoofthetransporter. IncaseofmovementofgoodstaxableinAssamthroughAssam,atransitpassinForm64issuedbytheentrycheckpost, ConsignmentNote,statutorydocumentsoftheimportingstateifthegoodsaretaxableinthatState,InvoiceandManifesto ofthetransporter. Inallcasesthefollowingdocumentsaretobecarriedbythevehicle: i. Goodsvehiclerecord,atripsheetcontainingparticularsspecifiedinspecimenForm65oralogbook containingtheprescribedparticulars. ii. RegistrationcertificateofthevehicleweighedattheWeighBridgeauthorizedbytheGovernmentifany. iii. Permitvalidityfor6monthafterdateofissued. Note:Forpromotionalitemwhichishavingthevaluelessthen5000/notrequiredform61only declaration.required.

Bihar Documentstobecarriedoutbythepersonortheownerinchargeofthegoodsvehicletobeproducedatthecheckpost a. b. Intrastatepass/declarationinFormDVIIIsupportedbyaninvoice,cashmemoorbillinthecaseofmovementofgoods withinstate. Incaseofgoodsbeingimportedfromanyotherstate,byoronbehalfadealerwhoisinpossessionofavalidcertificateof registration,thepersontransportingthegoodsorthedealer,asthecasemaybe,shallcarryadeclarationinFormDIX supportedbyabillorcashmemoorachallanincasethemovementisotherwisethanasaresultofsaleinrespectofgoods whichisbeingtransportedorisotherwiseintransitorintransitstorage. IncaseofgoodsbeingexportedfromtheStatetoanyotherState,byoronbehalfadealer,thepersontransportingthe goodsorthedealer,asthecasemaybe,shallcarryadeclarationinFormDXsupportedbyabillorcashmemoorachallan incasethemovementisotherwisethanasaresultofsaleinrespectofgoodswhichisbeingtransportedorisotherwisein transitorintransitstorage.

c.

ThetransportershallapplyforgrantofPermissioninFormDVIIfortransportinggoodsspecifiedinSchedule1appendedtotheActinexcess ofprescribedquantities. Chandigarh a. b. FormVat18requiredforoutboundgoods.FormVat19requiredforinboundgoods ShipmentsdestinedtoPunjablocations/pincodesareascannotbesenttoChandigarhUnionTerritory(Mohalipartlyin Punjab).

Chattisgarh Documentstobecarriedoutbythepersonortheownerinchargeofthegoodsvehicletobeproducedatthecheckpost:

India Interstate Regulatory Requirements

a. b.

c.

OnlyTINno.isrequiredwhichisgettingstartwith22 Everytransportertransportinggoodsbeyondacheckpostbarriershallcarrywithhimtheinvoice,billorchallanorany otherdocumentindicatingthenameofconsignorandconsignee,theplaceofdispatch,theplaceofdestinationandthe description,quantityandvalueofthegoodsandshallbesignedbytheconsignorandadeclarationinForm59(fordealer) Form60(foranypersonotherthanadealer)singedbytheconsignor. Anypersontransportinggoods(whichexpressionincludesdriver,ownerorhisagent,personinchargeofcarrier)hasto giveinformationregardingplaceofbusinesstotheprescribedauthorityintheprescribedform.

Gujarat a. EverymovementofthegoodsgoingoutsidethestatemustbeaccompaniedbyForm402.Form402istobedulyfilledin triplicatebytheconsignor.Thetriplicatecopyoftheformisretainedbytheconsignorandtheduplicate&Originalmove alongwithvehiclecarryingthegoodsthecarrierofgoodswhileenteringintothestateshallcarryForm403.Form403isto bedulyfilledintriplicatebythecarrier.Theoriginalcopyistobehandedovertotheofficerinchargeatthecheckpost.The duplicatecopyistobehandedovertotheconsigneeofthegoods&thetriplicatecopyistoberetainedbythecarrier. TransitPassinForm404isrequiredtobeobtainedattheentryanddepositedattheexitcheckpostbycarriertransiting acrossthestate. TheDrivershallcarrythelogbook(containingtheparticularsofthegoodsundertransport),billofsaleordeliverynote, tripsheet(containingtripwiseparticularsrelatingtotheuseofatransportvehicle)andgoodsvehiclerecord(containing thedocumentsrequiredtobecarriedbyadealeroftransportvehicleundertheMotorVehiclesAct,1988). Entrytaxisapplicableonselectgoods.

b. c.

d. Haryana a.

b. c. d.

ThedeclarationtobeusedbyadealerfordispatchofgoodsbyhimfromanyplaceintheStatetoanyotherplaceinor outsidetheStateshallbeinFormVATD3(Outward)andforbringingorreceivinggoodsfromoutsidetheStatetoanyplace intheStateorforcarryinganygoodspurchasedfromanyperson/dealerintheStatewhoisnotrequiredtousea declarationshallbeinFormVATD3(Inward).Adeclarationshallbeinthreeparts.Eachpartshallbefilledinandsignedby theconsignor,theconsigneeandthetransporter,asthecasemaybe FortransitTransitslipisrequiredinFormVATD4 Thedriverorpersoninchargeofgoodsvehicleshallcarrywithhimagoodscarrierrecord,atripsheetoralogbook,asale invoiceortaxinvoiceasthecasemaybe. Forinboundshipmenthavingvalue>25000.00requiredForm38/D3.

HimachalPradesh a. Everycarrierofgoodsoragentofatransporterincludinganemployeeofatransportcompanyorbookingagencyshallin respectofgoodssaleorpurchasewhereofistaxableundertheAct,maintaintruerecordofsuchgoods,transported, deliveredorreceivedfortransportintheformsortransportreceipt,forwardingnotewaybill,dispatchregisteranddelivery registerwhichshall,asfarasmaybeinFormsVATXXII,VATXXIIA,VATXXIIB,VATXXIICandVATXXIVrespectively.

1)inS.No.11"corrugatedboxes&monocartons@5%entrytaxoninvoice".actualitemsdecriptionrequiredonconnote,docket,AWB becausefewlocationsarementioninginTNTconnote's10thcolumnsgoodsdescriptionasC/B,PLASTICBAGS,CARTOONS,BOXESwhich areconfusingtocheckpostauthority&beingbroughtundertaxwhileactualitemsarefounddifferent.toavoidwrongtaxationactual goodsdescription&correcttotalofallinvoicesvaluerequiredonconnote. 2)TAXistobepaidimmediatetoclearthevehicle.evenforsingleconscompletevehicleisbeingkeptonhold. 3)InBaddi/Nalagarh(BG1depot)alltransporter/cargoagencyvehiclesarepassedthroughBarotiwalabarriersoifanyconsigneeofBaddi, Barotiwala,Nalagarh(BBNarea)havingtaxcreditfacilitywithH.P.Govt.itshouldbeatBarotiwalabarrier.creditfacilityofanyothercheckpost likeBaddi/swarghatwillnotbeentertainedatBarotiwalabarrier&wecannotdivertourinboundlinehaultodifferentbarrier.

India Interstate Regulatory Requirements

SR. NO. 8 9 10 11

GOODS All type of advertisements/publicity material W aste material and scraps of all types All items purchased by Government Departments, Boards and Corporations for consumption or use other than under itemNo.5 of Schedule-II Corrugated boxes & mono cartons Motor vehicles purchased fromany place outside the state for use in the Stateof Himachal Pradesh & register-able in Himachal Pradesh under the Motor Vehicle Act-1988 LPG cylinders imported from outside the state for commercial use other than authorized gas distributors

RATE OF TAX 5% 4% 3% 5%

12

5%

13

5%

Jammu&Kashmir a. b. VATForm65dulysignedbytheconsignorisamustforallInboundcommercialshipmentsvaluedoverRs4999 ThesalestaxnosareamustatthetimeoffillingtheformatLakhanpurbordercheckpost.Incaseacustomerisnot registeredwithsalestaxhewillhavetopaytherequiredentrytaxattheLakhanpurBordercheckpost.EvenGovt. organizationisnotexemptedfromthepaymentofEntrytax. Notransporterorforwardingagencyshall: i. Acceptforbookinganyconsignmentnotcoveredbybillofsaleorcertificateofownership. ii. releaseanyconsignmentofgoods,thesalewhereofistaxableundertheact,totheconsigneeorhisagent, unlesstheidentityofsuchpersonisestablishedandtheacknowledgementistakenofhavingdeliveredthe goodsisobtainedinthedeliveryregister(inward)maintainedinFormVAT62andinrespectofgoods bookedanddispatched(outward)registerinFormVAT63transportreceiptsandotherrecords.Thegoods consignmentmaybereleasedbythetransporterwhenthedealerhasfurnishedadeliverynoteinForm VAT59andanyotherpersonadeclarationFormVAT61dulyfilledinbytheconsignee. ThecarrierofgoodsshallbeaccompaniedwithwaybillinFormVAT58,goodscarriagerecord,tripsheetoralogbook,atax

c.

d.

India Interstate Regulatory Requirements

invoiceorabillofsaleoradeliverynoteandproducethesamebeforetheofficerinchargeofthecheckpost.

Jharkhand Thedriverorpersoninchargeofvehicleshallcarrywithhimtherecordsofthegoodsincludingchallan,invoiceorcashmemoorbillsofsale ordispatchmemosandprescribeddeclarationdulysignedbytheconsignorinFormseitherJVAT502orJVAT504GorJVAT504B.Thereno permitrequiredforpromotionalitemwhichishavingthevaluelessthen5000/onlydeclarationrequired. a. b. c. d. ForoutboundshipmentsbydealersthedeclarationshallbeinForm504Bintriplicate. FordealersimportinggoodsintoJharkhandDeclarationisinJVAT504G. ForanypersonotherthanadealerapplicationinFormJVAT502andpermitinJVAT503. Permitvalidityis6monthafterdateofissued.

Thereare102itemsexemptedfromJharkhandsalestax.Theyarelistedbelow: 1)cotton 4)food 7)commonsalt 10)greenvegetables 13)agricultureimplements 16)countryliquor 19)hearingaids 22)khandsarigur 25)readymadekhadigarment 28)lemondrops 31)exercisebooks 34)sugarcandy 37)mango 40)hosierygoods 43)freshfruits 46)certifiedseeds 49)charcoal 52)cart 55)goberandbiogas 58)betelleaves 61)handcart 64)footrule 67)humanbloodandplasma 70)mica 73)redtobacco 76)sattuandbeatenrice 79)attae 82)alltypeofbreads 85)lanternglass 88)kodo 91)kodo 94)marwah 97)bazra 100)lawaofallcereals Karnataka Documentstobecarried 2)Cotton 5)meat 8)freshmilk 11)palmproducts 14)cocoons 17)booksandperiodicals 20)cottonfabrics 23)hookahtobacco 26)poultryeggs 29)condoms 32)sweetpotato 35)cattlefeed 38)stones 41)lacandshellac 44)tyreandtubes 47)orthopedicgoodsandshoes 50)instrumentboxandmaps 53)eartherndolls 56)stapleyarn 59)pappad 62)bullockcart 65)sliderule 68)woodentoys 71)wheelchairs 74)gumandresins 77)batasha 80)maida 83)agarbattianddhoop 86)pulses 89)barley 92)barley 95)gondil 98)peas 101)maize 3)Sugarcane 6)fish 9)livestock 12)mineralordistilledwater 15)quinineandcinchonafebrifuger 18)spinningwheels 21)biri 24)hosierycloth 27)lozenges 30)vegetableseeds 33)juteseeds 36)slate 39)cottonyarn 42)curdandlassi 45)exercisebooks 48)organicmanure 51)sindur 54)plasticfootwearcostingRs10andbelow 57)lacandplasticbangles 60)wetdates 63)nalia 66)kites 69)needles 72)unmanufactured 75)tyre 78)bindiandkumkum 81)suji 84)potatoandonion 87)paddy 90)kutky 93)kutky 96)jawar 99)muri 102)waterbutnotaerated

India Interstate Regulatory Requirements

1. 2. 3. 4.

5. 6.

AdeliverynoteinFormVAT505,issuedbytheownerortheconsignorofgoods,inrespectofsuchgoodsasmaybenotified bytheCommissionerandwherethegoodsarecarriedasaresultofsale,ataxinvoiceorabillofsale; Goodsvehiclerecord,atripsheet,oralogbook TaxinvoiceorabillofsalewherethegoodsarecarriedasaresultofsaleandnotcoveredbythedeliverynoteinFormVAT 505 DeliverynoteinFormVAT505,issuedbytheownerortheconsignorofgoodsorFormVAT515,issuedbytheownerorthe consignorofgoods,whoisadealerpermittedtoissuesuchdeliverynoteinFormVAT515asmaybenotifiedbythe Commissionersubjecttosuchconditionsasspecified,wherethegoodscarriedarenotcoveredbyclause. EntryTaxisapplicableinabsenceofTIN#.PenaltyisimposedoncommercialshipmentsinabsenceofTIN#. FormESugamaisrequiredforcertaincomodititywhichishavingthevaluemorethenINR20000/forincomingand outgoingconsignmenttoKarnataka.Thelistofthecomoditityare:

ThelistofcomodititywhichisrequiredforEsugamaforincomingtoKarnataka:

1.Cement 2.Edibleoil 3.GraniteBlocksslabsandtiles. 4.Ironandsteel. 5.Marbleslabandtiles. 6.Plywood,veneeredsheet,boards,pannelsandlaminatedsheet. ComodititywhichisrequiredforEsugamaforoutgoingfromKarnataka:

Kerala 1. NopersonshalltransportwithintheState,acrossorbeyondthenotifiedareaanyconsignmentofgoodsifthevaluethereof

India Interstate Regulatory Requirements

exceedsfivethousandrupeesbyanyvehicle. 2.

NopersonshalltransportwithintheStateacrossorbeyondthenotifiedareaorwithintwokilometersfromtheborderarea thefollowinggoodsexceedingtheweightasgivenagainstit, SrNo. 1. 2. 3. 4. 5. 6. DescriptionofGoods Arecanut Cashew Rubber Pepper DriedGinger Cardamom Quantity 20Kg. 20Kg. 20Kg. 15Kg. 15Kg. 2Kg.

3. 4.

5. 6. 7.

8.

Thetransportershallpossessthedocumentsmentionedhereinbelowforcarryinganyconsignmentofgoodswithinthe state,acrossorbeyondtwokilometersofthestatelimitsinexcessoftheprescribedlimitsofquantityorvalue: i. eitherataxinvoiceordeliverynoteorcertificateofownership;AND ii. adeliverynoteandapermitwhennotifiedgoodsarebeingtransportedintooroutofthestate OfficerinchargeoftheCheckPosttocomeandexaminethegoodsandtherecordsconnectedwiththegoodsunder transport.ThedeclarationreferredisFormNo8F. DeliverynoteandthecertificateofownershipshallbeinFormNo.15andFormNo.16respectively: heregoodsaretransportedinterstatebyvehicle,thepermitfornotifiedgoodsshallbeinFormNo.7C.Thepermitshallbe issued,inthecaseofoutgoinggoods,bytheassessingauthoritywithwhomthedealerisregistered,andinthecaseof incominggoods,bytheCommercialTaxOfficerorCommercialTaxInspectorinchargeoftheCheckpostthroughwhichthe goodsenterthestate. ForRubbertransportationacrosstheborderadeclarationhastobeprovidedinForm1orForm2orForm3orForm4as prescribedunderRule43BoftheRubberRules,1955.TransitpassshallbeinForm7B.

2.

MoreDetailAboutKerlaSalesTax:
Iftheform16isnotproduced(or)notcountersignedbyanofficer,goodswillbedetainedbytheregulatoryauthoritiesdemandingtopaysecurity depositthe%ageofwhichvariesforvariouscommoditiesasmentionedbelow: Ex;ForComputergoods8% Forelectronic/electricalgoods25% ForMobilephones25% Forxerox/faxmachines25% Forreadymadegarments8% Formedialequipments25% ForFurnitures25% 5.ForCentral/Stategovernmentdepts&institutions,selfsignedForm16isrequiredwiththeseal&signoftheOfficeralongwithacopyof Purchaseorder. 6.AdvanceTaxtobepaidforthefollowingcommoditiesattheratementionedagainsteachitem.Ifiscomputedfromthevalueofthegoods+ freightcharges+agrossprofit@5%ofthetotalvalue.

Commodities

Rateof Tax

MarbleSlabsandTiles GraniteSlabsandTiles CeramicFloorandWallTilesincludingvitrifiedtiles Lift,ElavatorsandEscalators GlassSheets

20% 20% 20% 12.50% 12.50%

India Interstate Regulatory Requirements

CuddapahStones,KottaStones,anyothersimilarstonesand slabs ReadymixConcrete Generatorwhetherassembledornot Timber LiveChickenandChickenmeat PetroleumProductsotherthanLPG Paints 12.50% 12.50% 12.50% 12.50% 12.50% 20 12.50%

3.

7.Forthegoodsimportedfromtheothercountries,originalinvoice,xeroxcopyofbillofentryandoriginal/carboncopyofdeliverychallan fromtheclearing&forwardingagentshouldbeproduced SPECIMENCOPYOFFORM16: THEKERALAVALUEADDEDTAXRULES,2005 FORMNO.16 CERTIFICATEOFOWNERSHIP [SeeRules58(18)] 1.Fullnameandaddressoftheperson whoownsthegoods.: 2.Detailsofthegoodstransported a.NumberofPackages/cases/bundles/ bagsetc.: b.Weight: c.Thevalueofthegoodsestimated: 3.Extentofagriculturalholdingswith SuveyNo.ofthepersonmentioned: initem(1) 4.Thenameoftheplacetowhichthe: goodsaretransported. 5.ThenameandtheNo.ofthe vehicle/vesselthroughwhichthe: goodsaretransported. 6.Theplacefromwhichthegoods aretransported:

India Interstate Regulatory Requirements

7.Thepurposeforwhichthegoods: aretransported 8.Ifforsalethenameandaddressof thepersontowhomhe(theownerof: thegoods)usuallysellgoods(if thepurchaserisaregistered dealer,theregistrationcertificate No.andtheofficerinwhich isregisteredshouldalsobegiven) DECLARATION I/We.....................declarethattothebestofmy/ourknowledgethattheinformationfurnishedaboveistrueandcorrect. Place:NameandSignatureoftheowner ofthegoods Date:

Note:IncasewhenthevalueofthegoodsexceedsRs.5000/thiscertificateshouldbecountersignedbyanofficeroftheCommercialTaxes Departmentofnotbelowtherankofanassessingauthority,withname,designationandofficeseal.

MadhyaPradesh a. EverytransportertransportinggoodsnotifiedbytheStateGovernmentshallcarrywithhimaninvoice,billorchallanorany otherdocumentindicatingthenameoftheconsignee,consignor,theplaceofdispatchandtheplaceoffinaldestination, quantityandvalueofgoodsandshallbesignedbytheconsignor..Everytransportertransportingthenotifiedgoodsbeyond thecheckpostshallfilealldocumentsincludingatrueandcompletedeclarationinForm49orinForm50asthecasemaybe dulysignedandverifiedbytheconsignor/consigneeinduplicatebeforethecheckpostofficerortheofficialassistinghim Form49DeclarationinrespectofgoodsbeingimportedintoMadhyaPradesh Form50Declarationinrespectofgoodsbelongingtoaperson. EntryTaxisapplicableinstate.WhiletransitingacrosstheStatethedriverorpersoninchargeshallobtainatransitpass fromtheentrycheckpostanddeliverthesameattheexitcheckpost. MoreDetailaboutMadhyaPradeshSalesTax:

b. c. d.

Note:ShipmentsexemptedfrompaymentofEntryTaxorSalesTaxformsareasunder:

GOODSEXEMPTEDFROMTAX (effectivefrom13032000)

Sr. No (1)

Descriptionofgoods (2)

Conditionsandexceptionssubjecttowhichexemptionhas beenallowed (3)

India Interstate Regulatory Requirements

1 AgriculturalimplementsasspecifiedbytheState GovernmentbyNotificationintheOfficialGazette AllkindsofroofingtilesandridgesexceptingMangalore, Bagra,Kusnerandsimilarsuperiorroofingtilesandridges. Articlesusedbyphysicallyhandicappedpersons,namely (i) 3 Artificiallimbs(ii)Crutches,(iii)Calipers,(iv)Correctiveshoes (v)Variouskindsofspinalbraces(vi)Wheelchairs(vii)Denis brown(viii)Variouskindsofsplints. FabricsonwhichAdditionalExciseDutyisleviedorleviable 4 undertheCentralExciseandTariffAct,1985(No.5of1986) andallvarietiesofkhadicloth,handloom,clothbut excludingsilk,silkclothandhessiancloth. 5 Besanandchuniofpulses,atta,maida,suji,rawa,daliya, flour,huskandbranofcerealsandpulses.

6 Biogasplants 7 Book,Almancs,panchangs,drawingbooks,exercisebooks, periodicalsandjournals. Braillewriter,brailleshorthandwriter,braillewatch,braille 8 writingframe,braillemathematicalinstruments,braille globesandmaps(Geography),braillethermometer,braille lectometerandbraillebarometer. CharkghaincludingAmberCharkhaanditspartsincluding woodenandrubberparts,implementsusedinthe 9 productionofKhaddarorKhadiasdefinedinclause(b)of section2oftheMadhyaPradeshSalesofKhaddarAct,1953 (Xof1953),Handloomsincludingpitloomsframelooms, lightshuttleloomsandpaddlelooms. 10 Condomsandcontraceptives 11 Cowdungandproductsthereof 12 Curd,lassi,buttermilk,freshmilkexcludingsweetenedand colouredmilksoldinsealedcontainers.

13 Electricalenergy Sugarandkhandsarionwhichadditionalexcisedutyislevied 14 orleviableundertheCentralExciseandTariffAct1985(No.5 of1986),excludingmishri,chironjiandbatasha. Tobaccomanufacturedorunmanufactured,curedoruncured andtabacco,productsincludingcigarettees,cigars,cheroots 15 andbidis,onwhichadditionalexcisedutyisleviedorleviable undertheCentralExciseandTariffAct,1985(No5of1986) andgudakhu. Freshvegetables(Includingpotatoesandonion),Ginger 16 (excludingdriedginger),Garlic,Singhada,Freshfruits,Fresh flowersandsugarcane.

India Interstate Regulatory Requirements

17 Frozenandliquidsemenofcattle GoodsonwhichdutyisormaybeleviedundertheMadhya PradeshExciseAct1915(No.2of1915)otherthanmedicinal 18 andtoiletprearationsspecifiedforthetimebeinginthe ScheduletotheMedicinalandToiletPreparations(Excise Duties)Act,1955(No.16of1955). 19 Humanbloodandhumanbloodplasma,pacemakersand artificialvalveusedinhumanhearts Kumkum,Sindoor,allkindsofbangles(excludingthosemade ofIvory,GoldorSilver)Bichhia,MangalSutraofthevalue 20 notexceedingRs.500/,Bindimadeofplasticorlac,Kajal, Mehandi,RakhiorornamentsofKathir,GermanSilveror Aluminium Newsprint WhensoldbyadealerregisteredundertheActtoa newspaperestablishementholdingacertificateissuedbythe dictorateofPublicRelations,MadhyaPradesh,totheeffect 21 thatthenewspaperestablishmentispublishinganewspaper andsuchestablishmentfurnishesadeclarationtotheeffect thatthenewsprintbeingpurchasedisforthepublicationof thenewspaperaccordingtotheircertifiedcirculation. 22 NipplesmadeofrubberandFeedingBottleswithrubber nipples

23 Organicmanure 24 Philatelicstamps,kites ProductsofsuchvillageindustriesastheStateGovernment Whensoldbyproducerand/ororganisationcertifiedforthe maybynotificationspecify 25 purposebyKhadiandVillageIndustriesCommission constitutedundertheKhadiandVillageIndustries CommissionAct,1956(No.61of1956)ortheMadhyaPradesh KhadiandGramodhyogBoardconstitutedundertheMadhya PradeshKhadiTathaGramodhyogAdhiniyam,1978. 26 Quinine Renewableenergydevicesorequipmentsthatistosay i.Flatplatsolarcollectors ii.Concentratingandpipetypesolarcollectors iii.Solarcookers, iv.Solarwaterheaters 27 v.Solarcropdriersandsystems vi.Solarair/gas/fluidheatingsystem vii.Solarrefrigeration,coldstoragesandairconditioning system viii.Solarstillsanddesalinationsystemix.Solarpumpsbased onSolarThermalandSolarphotovoltaicconversionx.Solar powergeneratingsystems

India Interstate Regulatory Requirements

xi.Solarohotovoltaicmodulesandpanelsforwaterpumping andotherapplicatins xii.Windmillsandanyspeciallydesigneddeviceswhichrun onwindmills xiii.Anyspecialdevicesincludingelectricitygeneratorsand permpsrunningonwindenergy xiv.Biogasenginesandbiogasplantandaccessoriesand equipmentsconnectedtherewithforutilisingenergyfrom biogas. xv.AgrigulturalandMunicipalwasteconversiondevices producingenergyfrombiomass xvi.Equipmentforutilisingoceanwaves HydramsorHydraulicramorsimilarotherdevicesusing energyderivedfromflowingorstoredupwater 28 Salt Sirali,bageshi,baroo,dateleaves,basketsmadeoutofsuch leaves,tattas,fans,curtains,mattingsandothergoodsmade thereof,handmadesoomaandgerma,handmadebarahiof 29 leather,utensilsanddecorativearticlesmadeofbambooand fibrousplantlikesabai,shisaletc.muddasmadeofsarkanda, doneandpattal,phoolbaharijhadooandearthenwaremade bykumhars(potters) (i)Seeds,plantsandbulbsofvegetables,grass,fruitsand flowersotherthanmethi,dhanyaandtheseedswhichare 30 coveredbytheterm'oilseeds'specifiedinSec14(vi)ofthe CentralSalesTaxAct,1956(No.74of1956). (ii)Certifiedseedsandtruhfullytreatedseeds. 31 Unbrandedbread,eggs,meat,livestock,poultry,fishandfish seed. Waterotherthanaerted,mineralanddistilledwaterand watersoldinsealedcontainers. WoodenBullockcart,woodenwheelsandbullockcartaxleof ironandsteel. Writingslateandslatepencils,chalksticks,crayonsandfoot rules.

32

33

34

Maharashtra a. Theownerorpersoninchargeordriverofavehicleshall i. Carrywithhimataxinvoiceorabillofsaleoradeliverynoteorsuchotherdocumentsasmaybe prescribed,inrespectofthegoodscarriedbythevehicle;

India Interstate Regulatory Requirements

b.

c.

Producethedocumentsbeforeanyofficerinchargeofcheckpostorbarrieroranyotherofficerandobtain thesealofsuchofficeraffixedthereonandgiveonecopyofthebillofsaleanddeliverynoteorother documenttothesaidofficerandcarryandretainwithhimtheothercopyuntiltheterminationof movementofgoods iii. OnenteringtheState,reportatthefirstsituatedcheckpostorbarrier,andwhileleavingtheState,report atthelastsituatedcheckpostorbarrierandgiveadeclarationtothesaidofficercontainingsuch particularsasmaybeprescribedinrespectofthegoodscarriedinthevehicle; Whereavehicleiscarryingtaxablegoods, i. FromanyplaceoutsidetheStatetoanyplaceoutsidetheStateandpassesthroughtheState;orimported intotheStatefromanyplaceoutsidethecountryandsuchgoodsarebeingcarriedtoanyplaceoutsidethe State,thedriveroranyotherpersoninchargeofsuchvehicleshallfurnishtheprescribedinformationand obtainatransitpassintheprescribedform,induplicate,fromtheofficerinchargeofthefirstcheckpost orbarrierafteritsentryintotheStateoraftermovementofsuchgoodshascommencedfromtheState, ii. Thedriverorthepersoninchargeofthevehicleshalldeliverwithinthestipulatedtimeacopyofthetransit passobtained,totheofficerinchargeatthelastcheckpostorbarrierbeforeitsexitfromtheState. OctroiisapplicableinMaharashtra.whichhasoctroiablezones.as? Area Aurangabad Dombivili Miraroad(VasaiE) Mumbai Ahmednagar Code AUR DKU MIR BOM XHX Area Nagpur Nasik Pimpri&Chinchward Pune Jalgaon Code NGP NSK PMC PNQ JGO Area Sangli Kolhapur Kothrud(Pune) Akola

ii.

d.

e.

OnlythebelowmentionedpincodesofMiraRoadareoctroiablezones. 401101Bhayander(West) 401104MiraVillage 401105Bhayander(East) 401107MiraroadStation(East) OctroiinMumbaiShipmentsreceivedbysurfacecanbeOctroiclearedthrough 1. EasternExpressHighwaynearThane(EEH) 2. MulundonBombayAgraRoad(MulundNaka) 3. BombayPoonaHighwayTrombay(BPH) 4. DahisaronWesternExpressHighway 5. AirolioffEasterExpressHighwaynakaOctroiisdeterminedbyAssessorandcollector,assistedbyAsst. AssessorandCollectorandsuperintendsandInspectors.Postedinthreeshiftsinallthefournakas ExemptionfromOctroi 0. UsedcontainersofdurablenatureimportedintoGreaterBombaylimitsmaybeexemptedfromOctroi provided: 1. Importerprovidesdeclarationthattheconsignmentconsistsofusedcontainersofdurablenatureand agreestomakecashdepositasmaybefixedbyOctroiauthoritiesasaguaranteethatsuchcontainersare exportedfromGreaterMumbaidulyfilledup. 2. ImporteragreestorenderamonthlyaccountofimportandexportofsuchemptycontainerstoOctroi authorities. 3. ContainersofdurablenaturemeanscontainersoftypethatareordinarilyusedmorethanonceE.g.drums, barrels,gascylinders,aeratedwaterbottles,glassorplasticcarboysforacids,chemicalsetc. 4. Articlesbroughtinaspersonalluggagebyanypersonmaybeexemptedfromoctroiwhethertheperson accompaniessuchluggageornot. 5. Theconsignor/consigneehastogiveadeclarationthatthearticleshavebeenhispropertyandarebrought forhispersonaluseorfortheuseofthefamilyandarenotforsaleorfortheuseofotherpeople 6. SuchexemptionsarenormallyavailableforarticlesliableforOctroiofvalueuptoRs.150/andor weightingupto20kgs. 7. Incasethevalueortheweightofthearticlesbroughtinaspersonalluggageexceedsthelimitoffree allowancethecommissionercanusehisdiscretionanddecidewhethertoexemptfromOctroiornot. 8. PersonalbelongingsofGovt.officialsorofficialsofthecorporationsispermissibleonproductionofa certificatesignedbytheheadoftheDepartmenttowhichtheofficialbelongsorincaseofheadof departmentbyasecretarytoState/CentralGovernmentorbyaDeputyMunicipalCommissionerandfora MP/MLA/MCConproductionofacertificatesignedbytheconcernedsecretaryattachedtoLokSabha, RajyaSabha,StateassemblyorStatecouncil.

India Interstate Regulatory Requirements

ForretiredCentral/StateGovernmentofficialforentrywithinayear fromthedateofretirementof productionofacertifyingthedateofhisretirementfromGovt.servicebyhisheadofdepartmentorin caseofheadofdepartmentbyasecretarytoState/CentralGovernment. 10. ForfamilymembersofaState/CentralGovernmentofficialwhosedemiseoccurswhileinservice,forentry withinayearfromthedateofdeathonproductionofacertificatedulysignedbytheheadofthe department,aboutthestatusofthedemisedgovernmentofficialandthedateofhisdeathwhileinservice. 11. FordiplomaticmissionsanddiplomaticofficersforarticlesimportedthroughMumbaiforsubsequent dispatchoutsideMumbaionproductionofsufficientdocumentationtothiseffect. 12. Articlesimportedbythefollowingorganizations,theirofficialsandrepresentativesfortheirbonafideuseof productionofdeclarationbythem a. UnitedNationsOrganization b. InternalcivilAviationOrganization c. WorldHealthOrganization d. InternationalLaborOrganization e. FoodandAgriculturalOrganizationofUnitednations f. UnitedNationseducationalscientificandculturalOrganization g. Internalmonitoryfund h. InternalBankingofreconstructionanddevelopment i. UniversalPostalunionAndsuchOrganizationsofInternationalImportance. Manipur Documentstobecarriedbyownerorthepersoninchargeofgoodsvehicleandtobeproducedatthecheckpost i. ii. iii. iv. incaseofmovementofnontaxablegoodsfromManipurtoplacesoutsidetheStateandtoManipurfromplacesoutside theState,billofsale/invoiceandconsignmentnote; incaseofimportoftaxablegoodsintoManipur,declarationinForm27,invoice,consignmentnoteandmanifestofthe transporter,carrierorthetransportingagent; incaseofdispatchoftaxablegoodsoutsidetheStatefromaplacewithinManipur,adeclarationinForm28,invoice consignmentnote,manifestofthetransporter,carrierortransportingagent; incaseofmovementoftaxablegoodsthroughManipur,fromanyplaceoutsidetheStatetoanyotherplaceoutsidethe state 1. attheentrycheckpost,TransitPassinForm29issuedbytheCheckPostAuthority,invoice,consignment note,manifestofthetransporter,carrierortransportingagentandthestatutorydocumentsofthe originatingState,ifthegoodsaretaxableinthatState; 2. attheexitcheckpost,invoice,consignmentnote,manifestofthetransporter,carrierortransportingagent, statutorydocumentsoftheoriginatingState,ifthegoodsaretaxableinthatStateandtransitpassinForm 29issuedbytheentrycheckpost; 3. incaseofintraStatemovementoftaxablegoods,avalidtaxclearancecertificateinForm30andinvoiceof thesellingdealer,consignmentnoteandmanifestofthetransporter,carrierortransportingagent.

9.

Meghalaya Documentstobecarriedbytheownerorthepersoninchargeofthevehiclecarryinggoodstobeproducedatthecheckpost a. b. c. d. IncaseofmovementofnontaxablegoodsfromMeghalayatoplacesoutsidethestatebillofsaleinForm35,Invoice& ConsignmentNote. IncaseofimportoftaxablegoodsintoMeghalayaRoadPermitinForm40,Invoice,ConsignmentNoteandManifestofthe transporter,carrierorthetransportingagent. IncaseofdispatchoftaxablegoodsoutsidethestatefromaplacewithinMeghalayaPermitForm37,Invoice,Consignment NoteandManifestofthetransporter,carrierorthetransportingagent IncaseofmovementofgoodstaxableinMeghalaya,throughMeghalayafromanyotherplaceoutsidethestatetoany placeoutsidethestate i. AttheEntrycheckpostInvoice,ConsignmentNoteandManifestofthetransporter,carrierorthe transportingagentandstatutorydocumentsoftheimportingstateifthegoodsaretaxableinthestate. ii. AttheExitcheckpostInvoice,ConsignmentNoteandManifestofthetransporter,carrierorthe transportingagentandstatutorydocumentsoftheimportingstateifthegoodsaretaxableinthestateand TransitpassinForm38issuedbytheEntrycheckpost. Tripsheetcontainingparticularssuchasplaceanddateofloading,particularsofgoodsloaded,quantityandweightof goods,destinationofthetrip,registrationnumberofthevehicle,nameofthedriveralongwithdrivinglicencenumberand

e.

India Interstate Regulatory Requirements

remarks.

Mizoram InboundcommercialshipmentsforManipurmusthaveForm33inadditiontochallan,billsofsaleordispatchmemos.TheFormneedsto bearthesealandsignatureoftheShipper,ConsigneeandthesalestaxauthoritiesofManipur.Withoutthesealandsignatureofanyone mentionedabovetheformisconsideredtobeinvalid.Theroadpermitistobeendorsedatthebordercheckpost. Nagaland a. b. c. DeclarationofimportsinFormVAT23(ChallanInward)forbringingorreceivinggoodsfromoutsidetheStatetoanyplace intheState BillofsaleinFormVAT24(ChallanOutward)fordispatchofgoodsbyhimfromanyplaceintheStatetoanyotherplacein oroutsidetheState TransitPassinFormVAT25togetherwithconsignmentnote,invoice,salebillordocumentsoflikenatureinrespectof taxablegoodsexceedingtheprescribedquantumorvaluedispatchedfromanyplaceoutsideNagalandandboundforany placeoutsideNagaland Thepersoninchargeofvehicleshallcarrywithhimthegoodsvehiclerecord,tripsheetoralogbook.

d. Orissa a. b.

TheOfficerinchargeofthecheckpostorthebarrierhastheauthoritytoexaminethegoodsinthevehicleorcarrierandall recordsconnectedwiththegoodsinthevehicleorcarrierincludingWaybillinFormVAT402,declaration&TransitPass. WhereavehiclecarryinggoodsintendstotransitthroughOrissafromaplaceoutsidetheStatetoanotherplaceoutsidethe State,thedriveroranyotherpersonclaimingtobeinchargeofthegoodsshallreporttotheOfficerinchargeoftheentry checkpostorbarrierandobtainatransitpassinFormVAT406. Note:PleasenoteInvoicesshouldbetypewrittenandnothandwritten c)IftheC'neeisaRegisteredDealerFormXXXIIalongwithanInvoicewithTIN/CSTnosmentionedonitismandatory.Itis withintherightsoftheSalestaxofficerexaminingthepaperworktodisalloworimpoundsuchshipments,whicharefound travelingwithhandwritteninvoices. d)IftheC'neeisanunregistereddealerEntrytaxwillbeapplicable.Inaddition,Form402Aandinvoiceismandatory.The c'neeshastoobtaintheForm402Afromthelocalsalestaxofficebyapplyingforthesamealongwithacopyoftheinvoiceof theconsignmentproposedtobeimported. e)IftheC'neeisanIndividualIftheshipmentisaddressedtohis/herresidentialaddressForm402AisexemptedbutEntry Taxisapplicable.Howeversuchconsignmentsmustbeaddressedtotheindividualresidentialaddressesonlyandnottotheir officesorevenC/otheoffice. f)IftheC'neeisGovt/Embassy/Defence/InstitutionsEntrytaxwillbeapplicable.Inaddition,Form402Aandinvoiceis mandatory.HowevertheOrissaSalesTaxCommissionerisempoweredtoissueanTaxExemptionCertificatetosuchc'nees

Punjab a. ProcedureregardingdeclarationfortransportofgoodstoandfromtheStateTheownerorpersoninchargeofthegoods vehicleshallsubmitbeforetheauthorizedpersonattheInformationCollectionCentre; 1. Deliverychallanorsaleinvoice,billorcashmemoasthecasemaybe. 2. DeclarationfortransportofgoodstoandfromtheStateinFormVAT36,induplicate;and 3. GoodsReceiptortripsheetorwaybillorlogbook,asthecasemaybe. FormVAT36TheFormreferredforthesaleordispatchofthegoodsbyataxablepersonfromwithintheStatetoaplace

India Interstate Regulatory Requirements

outsidetheStateorfortheimportofthegoodsfromoutsidetheState WherethegoodsvehicleboundforanydestinationoutsidebutpassingacrosstheStatetheownerorpersoninchareof vehicleshallsubmitattheexitinformationcollectioncentreadeclarationwithin48hoursofentryinFormVAT35in duplicate. b.

OctroiisapplicableinPunjab(JalandharandFirozpurcantonmentarea).Octroiiscalculatedonvalueorweightdependingon theitem.ShipmentsforMohaliarecoveredbyPunjabsalestaxrules,thoughtheroutingisvia.Chandigarh. TheinvoiceshouldbeartheTINno.ofconsignee IncaseconsigneehasappliedforCST/LSTnosthenA/Fcertificatefromconsigneeisrequiredforclearance.Theconsignee's CSTnumberforPunjabshouldalwaysbegivenwiththeregistrationdate.Eg.CSTno.'24182451dated080592 ShipmentsforMohaliarecoveredbyPunjabsalestaxrules,thoughtheroutingisvia.Chandigarh. ShipmenttransitingthruthestateofPunjab: ShipmentsthatneedtotransitthroughthestateofPunjabaretobeclearedunderForm25. Thisisatransitform,whichneedstobefilledbythecarrier.Theonusofgettingtheformclearedwhiletheshipmentleaves theboundariesofthestateofPunjablieswiththecarrier.ThecarrierisliableforpaymentofpenaltyincasetheForm25isnot closed.Form25isatransitpasswhichneedstobeopenedandclosedbythetransported/carrierattheentryandexitcheck postwithoutfail.

c.

d.

Rajasthan a. DeclarationrequiredtobecarriedwiththegoodsinmovementforimportwithintheState Aregistereddealerwhointendstobring,importorotherwisereceivesanytaxablegoodsfromoutsidethe State,asmaybenotifiedbytheStateGovernmentofthevalueofrupeestenthousandormoreforuse, consumptionordisposalotherwisethanbywayofsale;shallfurnishorcausetobefurnishedadeclarationin FormVAT47,completelyfilledinallrespects.TheoriginalandduplicatemarkedcopiesofformVAT47shall becarriedwiththegoodsinmovementandsubmittedtotheentrycheckpost.Whichshallretaintheoriginal copyandreturntheduplicateaftersignatureandmarkingsealofverification. DeclarationrequiredtobecarriedwiththegoodsinmovementforexportoutofRajasthanorinthecourseof interStatetradeorcommerce. AregistereddealerwhodispatchesanygoodstaxablewithintheState,toaplaceoutoftheState, i. forsaleoutsidetheStateorbywayofbranchtransfers/depottransfers/stocktransfers, exceptthegoodsasmaybenotifiedbytheStateGovernment,or ii. InthecourseofinterStatetradeorcommerce,asnotifiedbytheStateGovernment,shall furnishorcausetobefurnisheddeclarationinFormVAT49completelyfilledinallrespects. Thecounterfileshallbekeptwiththedealerandtheportionsmarkedoriginalandduplicate shallaccompanythegoodsandsubmittedtotheinchargeattheentrycheckpostwhoshall keeptheoriginalandreturntheduplicateaftersealofverification Theownerorpersoninchargeofthevehicleshallcarrywithhimgoodsvehiclerecordsincludingchallans, bilty,invoices,prescribeddeclarationformsandbillsofsaleanddispatchmemo. Theownerorpersoninchargeofthevehicleshallobtainatransitpassforenteringthestatefromoutsideand passingthroughthestate.Thetransitpassshallbeobtainedattheentrycheckpostandhandedovertothe officerinchargeoftheexitcheckpost.Thetransitpassshallbeobtainedbythedriverorpersoninchargeof vehicleorcarrierofgoodsinformVAT51,partAofwhichshallbesubmittedtofirstentrycheckpostPartA &Bshallbeauthenticatedbytheofficerinchargeofcheckpostandreturnedtotheapplicant.PartAshallbe retainedbytheofficerinchargeofcheckpostPartBofVATform51shallberetainedbytheofficerincharge oftheexitcheckpostandpartCshallbereturnedtothedriverorpersoninchargeofvehicle. Ifthereisanysaletothedelarthenthereisnopermitandentrytaxisrequiredifthereisanytranctiontaking placeonbehalfofindivisalthenentrytaxwillbeapplicableaspertheproduct. ExemptedShipments:Iftheaboveitemsarenotcomingforresalebutownconsumptionbytheconsignee whoisanindividualornoncommercialorganization,whichisnotregisteredwiththesalestaxdepartment (i.e.hasnoCSTorLSTno)thenasigneddeclarationfromtheconsigneethattheitemsareforownuseand notforresaleshouldaccompanytheshipments.Ifthedeclarationdoesnotaccompanytheshipmentthen obtaindeclarationfromtheconsigneewithoutwhichapenaltyof30%ofinvoicevaluewillbeleviedonthe consignee. InthiscasecommercialinvoicewillnotshowtheCST/LSTnumberofconsignee. Shipmentsotherthantheoneslistedaboveareexemptedfromsalestax. STOCKTRANSFERStockTransferShipmentsMustBeForwardedWithForm47IntoRajasthan

b.

c. d.

e. f.

g. h. i.

India Interstate Regulatory Requirements

Iftheconsigneeisnotaregistereddealerwithsalestaxdepartmentfore.g.Individuals,Banks,Govt. Officers,Insurancecompany,Charitabletrust,FinancialInstitutionsandanyotherorganizationswhicharenot involvedinsellingactivitiesandthestocktransferredisnotforresalebutforownconsumptionthenthe shipmentmustbeaccompaniedbyadeclarationfromconsigneethattheitemsareforownconsumptionand notforresale.Ifthedeclarationdoesnotaccompanytheshipmentthenobtaindeclarationfromthe consigneewithoutwhichapenaltyof30%ofinvoicevaluewillbeleviedontheconsignee. Examples: IfTNTIndiaPvtLtd,DELissendingmedicinestoTATAINFOTECHinJaipurforresale,Form47must accompanytheshipment. IfTNTIndiaPvtLtdDELissendingcomputertotheirofficeTNTIndiaPvtLtdinJaipurfortheirownuseand notforsalethenadeclarationisamuststatingthatgoodsareforpersonaluseonly,alongwiththechallan anddeclarationthephotocopyoforiginalpurchaseinvoice/billshouldbeenclosed.Entrytaxwillbe applicable@4%ondeclaredvalue. Sikkim InboundshipmentsforSikkimmusthaveForm25intriplicate(forregistereddealer)orForm26(forany otherperson).TheFormneedstobearthesealandsignatureoftheShipper,Consigneeandthesalestax authoritiesofSikkim.Withoutthesealandsignatureofanyonementionedabovetheformisconsidered tobeinvalid.Theroadpermitistobeendorsedatthebordercheckpost. k. Thedriverorpersoninchargeofvehicleshallcarrywithhimtherecordsofgoodsincludingchallans,billsof saleordispatchmemoandprescribeddeclarationsformorwaybilldullyfilledorsignedbytheconsignor. l. ThedriverorpersoninchargeofvehicleshallpresentbeforetheAssistantCommissionerortheCommercial TaxInspectorattheentrycheckpostwaybillinForm25intriplicateatthetimeofimportingconsignments ofgoodsbyregistereddealerintoSikkimfromoutside.Asinglewaybillshallbeusedforeachconsignment ofgoodstransportedinavehicleirrespectiveofavalueorquantityofconsignment. m. ThedriverofthegoodsvehicleshallsubmitadeclarationinForm27filedinbytheconsigneroriginating fromanyplaceinSikkimanddestinedtoanyplacewithinSikkimtobehandedoverbythedrivertothe AssistantCommissionerorCommercialTaxInspectorauthorizedtointerceptordetainconsignmentfor verification.Thedriverofthevehicleshallfurthercarrywithhimaconsignmentnote,deliverynote, invoice,roadchallanoranyotherdocumentoflikenature. n. AnypersonororganizationnotregisteredundertheActdesiringtotransportgoodsoutsideSikkimshallfill Form26intriplicateandhandoverthesametothedriverwhoshallhandedovertotheAssistant CommissionerandcommercialTaxInspectoratthecheckpostthegoodsshouldbeintendedtobe dispatchedoutsideSikkimotherwisethanbysale. o. Anypersonordealertransportinggoodsonhisownaccountoronaccountofaconsigneefromaplace withinSikkimtoaplaceoutsideSikkimshallfillwaybillinForm25intriplicateandthedeliverofthe vehicleshallcarrythesameandproduceitbeforetheproduceitatthecheckpost. TamilNadu p. q. ForOutboundshipmentsfromTamilnadulocationsForm20tobecollectedfromshipper. ForInboundshipmentsintoTamilnadutheconsignee'sCSTnumberandTNGSTnumbermustappearonthe invoice.Incasetheconsigneeisanindividual,nothavingthenumbers,adeclarationbyconsigneestating "NOTFORRESALEANDBOUGHTFOROWNUSE"mustbeprovided. Theownerorotherpersoninchargeofagoodsvehicleshallcarrywithhim i. BillofsaleordeliverynoteinFormJJorsuchotherdocumentsinFormMMasmaybe prescribedalongwithgoodsvehiclereportortripsheetorlogbookand ii. Goodsvehiclerecordortripsheet,relatingtothegoodsundertransportandparticularsto besubmittedtotheofficerincharge Whenagoodsvehiclecarryinganygoods,comingfromanyplaceoutsidetheStateandboundforanyother placeoutsidetheState,passesthroughtheState,theownerorotherpersoninchargeofsuchgoods vehicleshallobtainatransitpassintheprescribedform,FormLLandintheprescribedmannerfromthe officerinchargeofthefirstcheckpostorbarrier,afteritsentryintotheState j.

r.

India Interstate Regulatory Requirements

s.

t.

Forgoodsmeantforexportthepersoninchargeofthevehicleshallcarrywithhimthefollowing documents: i. Atripsheetorlogbookmaybe ii. AbillofsaleofFormKK;and iii. Incaseofgoodsmovedforexport Ifthepurchaseismadeinthestate, i. Saleinvoice,and ii. Letterfromtheexporterspecifyingtheportofexportnameofshipand probabledatesofarrivalanddeparturefromtheportIfthepurchaseis madeoutsidethestate iii. Purchaseinvoiceofthegoodspurchasedandiv.Letterfromtheclearingor forwardingagentaddressedtotheexportagentspecifyingthequantity andvalueofgoodsconsignedforexportandnameoftheformoutside thestateonwhosebehalfpurchasegoodsarepurchasedforexport Incaseofimportedgoods, i. Copyofforeigninvoicewiththebillofentry ii. Letterfromtheimporterorforwardingorclearingagentaddressedtotheconsignee specificallymentioningthedescriptionofthegoodsimported iii. iii.Recordshowingvalueofthegoodsimported.

Tripura CommercialshipmentstostatemustaccompanywithFormXXVI/XXIVintriplicateandshallcontainacorrectand completeaccountofthegoodscarriedbythetransporter.Aboveformtobecollectedfromshipper UttarPradesh u. v. w. x. y. z. Form38alongwithcommercialinvoiceismandatoryforinboundshipmentforregistereddealers. Formshouldbearstampandsignatureofconsignee&shipperandsalestaxdepartmentofUP. Form39ismandatoryforpersonalandnoncommercialshipments. TransitapplicationinFormXLIII UPTaxonEntryofgoods(amendmentbill2009)hasbeenpassedon27thFeb2009. CommercialshipmentstoUttarPradeshrequiretobeaccompaniedbyForm31/38,AlongwithForm31/38a commercialinvoicefilledwithalldetailsisamust.TheFormshouldbearstampandsignatureoftheshipper, consigneeandthesalestaxauthorityofUttarPradesh. Noncommercialshipmentsaddressedtoindividuals,Govt.AgenciesandUnregistereddealersrequiretobe accompaniedwithForm39. Forms31/38ANDFORM39arein3partsmarkedoriginal,duplicate,triplicate.Originalpartisretainedby SalesTaxdepartmentofcheckpostatthetimeofentryandtheduplicatedeliveredtoconsigneealongwith theshipment. Form31/38and39areissuedbyUPsalestaxauthority.Form39isvalidforonemonthonly.ValidityofForm 39ismentionedontheform.Theseformsareobtainedbytheconsigneesigned&stampedandthetriplicate copyisretainedbytheconsigneeandtheoriginalandduplicatearesenttotheconsignorbyconsignee.The originalandduplictatecopiesoftheseformsasapplicableshouldbesignedandstampedbyconsignor, consigneeandsalesdepartmentofUP. original&duplicateoftheseformsasapplicablefromtheconsignoratthetimeofpickup. Checkwhethertheformsbearthesignatureoftheconsignor&consigneeandareproperlyfilled. Ifthesalesofficerfindsthegoodsareundervaluedthenapenaltyofupto40%ontheassessedvalueislevied. Theconsigneeeitherpaysthepenaltyforclearingtheshipmentorhastoprovetothesalestaxofficerthe correctnessofinvoicevaluetogetthepenaltywaived. OutboundshipmentsThereIsNoSaletaxFormRequiredForShipmentsTravellingoutofUttarPradesh MultipleconscanbetravelinUPwiththesinglepermit.

aa.

bb.

cc. dd. ee. ff. gg. hh.

Note.:Form31/38and39withoutsignatureandstampofSalestaxdepartmentofUPisnotvalid.Itshouldbeproperlyfilledwithstamp andsignatureofconsignor&consignee. Uttaranchal

India Interstate Regulatory Requirements

ii. jj. ThereisnosalestaxformrequiredforshipmentstravellingoutofUttaranchal

CommercialshipmentstoUttaranchalrequiretobeaccompaniedbyForm16;AlongwithForm16a commercialinvoicefilledwithalldetailsisamust.TheFormshouldbearstampandsignatureofthe consignor,consignee(aregistereddealer)andthesalestaxauthorityofUttaranchal.Noncommercial shipmentsaddressedtoindividuals,Govt.Agenciesandunregistereddealersrequiretobeaccompanied withForm17.

kk. Forms16and17arein3partsmarkedoriginal,duplicate,triplicate.OriginalpartisretainedbySalesTax departmentofcheckpostatthetimeofentryandtheduplicatedeliveredtoconsigneealongwiththe shipment.Additionaldocumenttobecarriedincludesaleinvoice,billorchallanandauthorizationfor transferofgoods/goodschallanhereinafterreferredtoastripsheetintriplicate.Tripsheetshallbeinform XVIIIandshallcontaindetailsofallgoodscarried.Separatetripsheetsshallbemaintainedfordifferent destinations. ll. Form16&17areissuedbyUttaranchalsalestaxauthorityForm17isvalidforonemonthonly.Validityof Form16ismentionedontheform.Theseformsareobtainedbytheconsigneesigned&stampedandthe triplicatecopyisretainedbytheconsigneeandtheoriginalandduplicatearesenttotheconsignorby consignee.Theoriginalandduplicatecopiesoftheseformsasapplicableshouldbesignedandstampedby consignor,consigneeandsalesdepartmentofUttaranchal.

mm. NofreetradesamplesorpromotionalmaterialareallowedinUttaranchalwithoutForms16/17for shipmentssentwithinUttaranchal(i.e.originanddestinationarebothinUttaranchal)thenOCstampon theinvoiceisamust. Thedriverorpersoninchargeofvehiclecomingfromanyplaceoutsidethestateandpassingacrossstate toanyplaceoutsidethestateshallpresentthetripsheetintriplicateattheentrycheckpostandonecopy oftheverifiedtripsheetattheexitcheckpost WestBengal nn. ForInboundShipments,WestBengalTaxForm50isamust FormNo.50induplicatedulyfilledinandsignedbythedealercasualdealeroranyotherpersononwhose accountsuchconsignmentofgoodsisimportedorbroughtintoWestBengalforendorsementofsuchway billbysuchSalesTaxOfficerorAssistantSalesTaxOfficerofthecheckpost,asthecasemaybe.Such dealer,casualdealeroranyotherperson,orthedriverorpersoninchargeofthevehicle,asthecasemay be,shallalsopresentbeforesuchauthoritytheconsignmentnote,bill,invoice,roadchallan,tripsheetor anyotherdocumentoflikenatureinrespectofsuchconsignmentofgoodsforthepurposeofverification AfterthewaybillispresentedtheSalesTaxOfficerorAssistantSalesTaxOfficerofacheckpostshall, endorsethewaybillandrecordintheEntryRegistertheparticularsoftheconsignmentofgoodsandofthe waybillrelatedandallowthevehicletomove.Thepersoninchargeofthevehicleshallalsopresentthe consignmentnote,bill,invoice,roadchallan,tripsheetoranyotherdocumentoflikenature. oo. ForOutboundShipments,WestBengalTaxForm51isamustAnycasualdealer,dealeroranyotherperson shall,whiletransportinganyconsignmentofgoodsdispatchedfromanyplaceinWestBengal,toanyplace outsideWestBengaleitheronhisownaccountoranaccountofanyconsignee,makeovertothecarriera waybillinFormNo.51induplicate,acopyofchallaninduplicateinrespectofsuchconsignmentofgoods andthetripsheetandthecarriershallproducethesamebeforetheSalesTaxOfficerorAssistantSalesTax OfficerpostedatthelastcheckpostbeforetheexitofthegoodsvehiclefromWestBengal. pp. ForShipmentsenteringWestBengalandboundforaplaceoutsideWestBengal,thecarrierhastomakea declarationonthebodyoftheconsignmentnoteorondocumentoflikenaturethatthegoodsbeing carriedshallnotbeunloadedinWestBengalandshallspecifythenameofthelastcheckpostthrough whichthevehicleshallmoveoutsideWestBengal.Thenotecontainingthedeclarationhastobesubmitted attheentrycheckpostandtheexitcheckpost.TheformatofdeclarationisgiveninRule121oftheWest BengalValueAddedTaxRules,2005. SimilardeclarationistobemadeincaseoftransshipmentofgoodsinWestBengal.Thecarriershallfurther notethedetailsofthevehiclecarryingthetransshippedgoods.Howeverthedeclarationisnotrequiredto bemadeincaseoftransshipmentofexportgoodsunderSection5oftheCentralSalesTaxAct,1956. qq. RoadpermitrequiredforpromotionalgoodalsowhichevervalueistherethiscanbeissuefromtheSales taxofficeatCalcutta. rr. Onecononepermitisvalidcheckpostwillnotacceptthemultipleconsinonepermit. ss. Permitvalidityisoneyearafterdateofissue.

India Interstate Regulatory Requirements

tt. Thereisoneconsignmentwithonepermitwillbeacceptedatthecheckpost. SHIPMENTSEXEMPTEDFROMSALESTAXINWESTBENGAL

1.Agriculturalimplementsmanuallyoperatedoranimaldriven. 2.Aidsandimplementsusedbyhandicappedperson. 3.Aquaticfeed,poultryfeedandcattlefeedincludinggrass,hayandstrawbutnotincludingaquatic,poultryand cattlefeedsupplement,additives. 4.Betelleaves. 5.Books,periodicalsandjournalsbutnotincludingexercisebooks,drawingbooks,graphbooks,accountbooks, laboratorybooks,diaries,letterpads. 6.Breadexceptpizzabreadcontaininganytypesoffruitorvegetable. 7.Charka,ambercharka,handloomsandhandloomfabricsandGandhitopi 8.Charcoal. 9.Coarsegrainsotherthanpaddy,rice,andwheat. Thehighlightsofthenewsystemareasunder: 1)TheWayBillobtainablethroughthenewsystemisknownasForm50A. 2)ThesystemcoversalldealerswhoarerequiredtofileelectronicReturnundertheWestBengalValueAddedTaxAct,2003.Infact presentlyalmostalldealersregisteredundertheActarerequiredtofileelectronicReturn. 3)InthesystemtheregistereddealerwillingtoimportgoodshastogeneratetheWayBillelectronicallythroughtheDirectorates website 4)ThegenerationoftheWayBillswillbemadeinoriginalandduplicate,intwoseparateParts. 5)Initiallytheimportingregistereddealer(consignee)willhavetoinputhisVATRCNo.andthename,addressandVATRCNo.of thedealerfromwhomhewantstopurchaseortransfertheconsignment. 6)Onsubmissionoftheaboveinformation,thePartIoftheWayBillwillbegeneratedwithauniqueWayBillKeyNo.Theimporter dealercangenerateoneormanysuchPartIatatime,subjecttothelimitasandwhenfixedbytheDirectorate.Forthetimebeingnosuch limitisfixed. 7)TheconsigneewillprintthePartIoftheWayBillsogenerated,puthissealandsignaturewithdateonthesame. 8)PartIIoftheWayBillwillbegeneratedonlinebyfurnishingthedetailsoftheconsignmenttobeimported,afterrecallingthe informationalreadyfurnishedinPartI,byinputtingtheWayBillKeyNo.Anannexurewillalsobegeneratedintheprocess.The PartIIandtheannexuresogeneratedneedbeprintedandsignedbytheconsigneeorhisrepresentative.ThePartIIwillcontaintheFinal WayBillNo.aswellastheWayBillKeyNo. ****PartI,PartIIandtheannexuretogetherwillformacompleteWay Bill.Thetransporter/drivershouldpossesssuchaWayBill beforeenteringtheterritoryofWestBengal.****