Road permit forms required list state wise

Page no : 2

Loraine Nasser (Director) (22 Points)
Replied 19 March 2010

Dear Sir,

Please provide with the list of states in India where road permit is required for entry of goods.

Regards

Loraine Nasser

9845257321

Manoj Jain (Manager Commercial) (15 Points)
Replied 03 April 2010

S.No State Inbound Sales Tax form Outbound sales tax forms
1. Andhra Pradesh From X Form X
2. Andaman Nicobar NA NA
3. Arunachal Pradesh NA NA
4. Assam VAT Form 61/62 Form 63
5. Bihar VAT form D-IX Vat form D-X
6. Chandigarh NA NA
7. Chattisgarh Form 60
8. Dadra & Nager Haveli NA
9. Daman & Diu NA
10. Delhi NA
11. Goa NA
12. Gujarat Form 403 Form 402
13. Harayana Form 38 Form 38
14. Himachal Pradesh HP permit-26 HP Permit-26
15. Jammu & Kashmir Vat form 65 NA
16. Jharkhand JVAT 504G JVAT 504B
17. Karnataka N A Vat form 505 or (Form 515)
18. Kerala Form 16 Form 15/27B
19. Lakshdweep NA NA
20. Madhya Pradesh Form 49/50 NA
21. Maharashtra NA NA
22. Manipur ST-35/ ST 37 ST 36
23. Meghalaya VAT form 40 Vat Form 37
24. Mizoram Vat form 33
25. Nagaland Form XVI
26. Orissa Vat form XXXII FORM XXXII
27. Pondicherry NA NA
28. Punjab NA NA
29. Rajasthan Vat Form 47 Vat form 49
30. Sikkim Vat form 25 NA
31. Tamil Nadu NA Form JJ
32. Tripura Vat form XXVI Form 26
33. Uttar Pradesh Form 31/38/39 NA
34. Uttaranchal Form 16/17 NA
35. West Bengal Vat form 50 Vat Form 51

S.No State Inbound Sales Tax form Issued by Validity of Form Entry Tax Outbound sales tax forms Remarks
1. Andhra Pradesh From X NA Yes Form X Tin no of consignee is must on invoices
2. Andaman Nicobar NA No NA
3. Arunachal Pradesh NA Yes NA Invoices must have Apstnos
4. Assam VAT Form 61/62 Shipper Form 61- 180daysForm 62- 2 months (From issuing Date) Yes Form 63 Form 62 for personal shipments
5. Bihar VAT form D-IX Shipper NA No Vat form D-X Form not required if value of the shpt is less than Rs. 10000
6. Chandigarh NA NA
7. Chattisgarh Form 60 Shipper No Form 60 is must for personal shipments
8. Dadra & Nager Haveli NA
9. Daman & Diu NA
10. Delhi NA
11. Goa NA
12. Gujarat Form 403 Shipper No Form 402
13. Harayana Form 38 Shipper As per dates mentioned on the form No Form 38 Form not required if value of the shpt is less than Rs. 25000
14. Himachal Pradesh HP permit-26 Shipper 30 days from the date of issue No HP Permit-26
15. Jammu & Kashmir Vat form 65 NA Yes NA Form not required if value of the shpt is less than Rs. 5000
16. Jharkhand JVAT 504G Shipper As per the dates printed on the forms JVAT 504B
17. Karnataka N A Vat form 505 or (Form 515)
18. Kerala Form 16 No Form 15/27B
19. Lakshdweep NA NA
20. Madhya Pradesh Form 49/50 Yes Yes NA Form 50 for personal shipments
21. Maharashtra NA NA Octroi is applicable
22. Manipur ST-35/ ST 37 Shipper Valid for 120 days from date of issue ST 36 Form 37 is for personal shipments
23. Meghalaya VAT form 40 Shipper Valid for 90 days from date of issue Vat Form 37 NA
24. Mizoram Vat form 33 Valid for 30 days from date of issue
25. Nagaland Form XVI Shipper NA
26. Orissa Vat form XXXII Shipper 31st march of every year Yes FORM XXXII Form 402 a must for unregisstered clients/entry tax applicable for such shipments
27. Pondicherry NA NA
28. Punjab NA Yes NA
29. Rajasthan Vat Form 47 Shipper Three years from the date of issue Yes Vat form 49
30. Sikkim Vat form 25 Shipper 6 months from the date of issue No NA
31. Tamil Nadu NA Form JJ
32. Tripura Vat form XXVI Shipper NA Form 26 Na
33. Uttar Pradesh Form 31/38/39 Shipper Series as per Notification of Sales Tax Authorities NA From 39 is for personal shimpents
34. Uttaranchal Form 16/17 Shipper One Month from the date of issue NA
35. West Bengal Vat form 50 Shipper One year from the date of issue Vat Form 51

S.No
State	Inbound Sales Tax form	Issued by	Validity of Form	Entry Tax	Outbound sales tax forms	Remarks	Refer End Notes
1.	Andhra Pradesh	From X		NA	Yes	Form X	Tin no of consignee is must on invoices	Note 1
2.	Andaman Nicobar	NA			No	NA
3.	Arunachal Pradesh	NA			Yes	NA	Invoices must have Apstnos	Note 2
4.	Assam	VAT Form 61/62	Shipper	Form 61- 180daysForm 62- 2 months (From issuing Date)	Yes	Form 63	Form 62 for personal shipments	Note 3
5.	Bihar	VAT form D-IX	Shipper	NA	No	Vat form D-X	Form not required if value of the shpt is less than Rs. 10000	Note 4
6.	Chandigarh	NA				NA		Note 5
7.	Chattisgarh	Form 60	Shipper		No		Form 60 is must for personal shipments	Note 6
8.	Dadra & Nager Haveli	NA
9.	Daman & Diu	NA
10.	Delhi	NA
11.	Goa	NA
12.	Gujarat	Form 403	Shipper		No	Form 402		Note 7
13.	Harayana	Form 38	Shipper	As per dates 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	Shipper	30 days from the date of issue	No	HP Permit-26		Note 9
15.	Jammu & Kashmir	Vat form 65		NA	Yes	NA	Form not required if value of the shpt is less than Rs. 5000	Note 10
16.	Jharkhand	JVAT 504G	Shipper	As per the dates printed on the forms		JVAT 504B		Note 11
17.	Karnataka	N A				Vat form 505 or (Form 515)		Note 12
18.	Kerala	Form 16			No	Form 15/27B		Note 13
19.	Lakshdweep	NA				NA
20.	Madhya Pradesh	Form 49/50		Yes	Yes	NA	Form 50 for personal shipments	Note 14
21.	Maharashtra	NA				NA	Octroi is applicable	Note 15
22.	Manipur	ST-35/ ST 37	Shipper	Valid for 120 days from date of issue		ST 36	Form 37 is for personal shipments	Note 16
23.	Meghalaya	VAT form 40	Shipper	Valid for 90 days from date of issue		Vat Form 37	NA	Note 17
24.	Mizoram	Vat form 33		Valid for 30 days from date of issue				Note 18
25.	Nagaland	Form XVI	Shipper	NA				Note 19
26.	Orissa	Vat form XXXII	Shipper	31st march of every year	Yes	FORM XXXII	Form 402 a must for unregisstered clients/entry tax applicable for such shipments	Note 20
27.	Pondicherry	NA				NA
28.	Punjab	NA			Yes	NA		Note 21
29.	Rajasthan	Vat Form 47	Shipper	Three years from the date of issue	Yes	Vat form 49		Note 22
30.	Sikkim	Vat form 25	Shipper	6 months from the date of issue	No	NA		Note 23
31.	Tamil Nadu	NA				Form JJ		Note 24
32.	Tripura	Vat form XXVI	Shipper	NA		Form 26	Na	Note 25
33.	Uttar Pradesh	Form 31/38/39	Shipper	Series as per Notification of Sales Tax Authorities		NA	From 39 is for personal shimpents	Note 26
34.	Uttaranchal	Form 16/17	Shipper	One Month from the date of issue		NA		Note 27
35.	West Bengal	Vat form 50	Shipper	One year from the date of issue		Vat Form 51		Note 28<>

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Notes:

Andhra Pradesh

TIN No of consignee is must on all invoices and shipments send to Andhra Pradesh, If shipment is send to an unregistered dealer then shipper formal declaration is must. Entry Tax is applicable in Andhra Pradesh. Invoice must have APST NOS.

Outbound Shipments Form X is mandatory It is used by the concerned Circle Sales Tax Office to the consignor, which is handed over to our pickup staff along with the invoice at the time of pickup Shipments travelling without Form X are liable to be impounded and penalized TIN No. of the consignee is must on invoices.
Exempted Shipments
All shipments not featuring in the list given below are exempted from payment of Sales Tax and do not require Form X

Inbound Shipments
Items That Rquire Form X
Form X is mandatory for select shipments travelling to Andhra Pradesh. A list of such shipments is appended below for reference. Timber and logs cut into sizes such as beams, raffers and planks All pulses and dal i.e. Green gram, Black gram, Gulab gram, Tur dal, Masur dal, Moth daland Kesari dal, the import these stuff would be under 14A and 15 III Schedule of APGST Act. Electrical goods such as Electrical wires, Switches and Switch bozes , all kind of Bulbs and lights, Washing machine, transformers and generators Part and accessories of automobiles and automobile spare parts, including spare of Tractors and bulldozers.
All kind of foot wear including plastic footwear, Spares of shoes, shoe polishes of All kind, polish brushes and shoes horns Paper of all kinds i.e. raw paper rolls / bundles , Beedi leaves Iron and steel The Form is a self-declaration from th shipper giving details of the Shipment With descripttion and Value of the goods Copy of the form is to be submitted at the check post.
In the absence of CST & TIN/LST numbers of the Consignee Invoice carrying Central Sales Tax of 10% is acceptable If TIN No. is not available entry tax needs to be paid.
Arunachal Pradesh

Invoice must have APST No.FOR SHIPMENTS TRAVELLING TO ARUNCHAL PRADESH
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
- 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

Outbound 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.
- 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.

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Chandigarh

Inbound Shipments:
- No specific requirement for shipments traveling to Chandigarh.
- BLUE DART EXPRESS LIMITED CAR office delivers shipments at Mohali, which falls under Punjab, with proper invoice having TIN Nos.
- BLUE DART EXPRESS LIMITED 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. All shipments must travel with 3 copies of invoices.
-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 traveling out of Gujarat must be accompanied by Form 402
- The Form is a self declaration from the shipper giving details of the shipment with descripttion 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 have it 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 traveling to Haryana as stock transfer or consigned to an individual with value of Rs 25,000 or more require Form 38.
- 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 checkpost.

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 Consignees CST which is always 4 digits number. For non registered Consignee we need the Purchase order copy for clearance. Form 26 is obtained en route while entering Himachal Pradesh
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 nos are correctly and clearly mentioned while filling the VAT65 Form.
- 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
- Jharkhand 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 must be collected by the consignor and sent to the consignee, who will handover the same to Blue Dart Express Limited 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 .
- Affidavit copy is required for the Shipment to the individual.

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
- All shipments addressed to individuals who do not have TIN number, a declaration from the consignee that the goods are not for sale and for personal consumption is a must.
- Although no Form is required for shipments consigned to Karnataka the TIN & CST nos is mandatory. Any shipment found traveling without the required sales tax numbers is liable to be sized by the authorities and a penalty equivalent to 37.5% of the invoice value can be levied.
- Only incase of shipments that need to be returned back to Karnataka for whatever reason, Form 515 and a declaration is required from the consignor. The consignee in Karnataka will have to send the form to the shipper
- Entry tax is not applicable in Karnataka.

Outbound Shipments
- Any commercial shipments travelling as a sale should have the Invoices with TIN Nos.
- For all others moving outside the state but not as a sale - like a stock transfer or being sent for repairs - Form 515/505 is a must.
Kerala

Out bound shipments (form 15 is must)
1. Four copies of commercial invoice with the TIN & CST nos. of the shipper.
2. In the absence of invoice., ie., 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 Blue Dart Express Limited/carrier accompanies the shipment along with other paperwork and handed over to consignee at destination and triplicate retained by the consignor.
3. Form 27-b is a mandatory requirement for all the goods comes out of the State.

Inbound shipments (form 16 is must)
1. 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.
2. 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).
3. For unregistered dealers (or) individuals, ie, if they are importing goods for their own use, Form 16 (Certificate of ownership)should be submitted, which can be procured from the comml./sales Tax office.
4. Irrespective of value shipments must be forwarded with duly filled sealed and signed FORM 16. Individual/Personal shipments must be forwarded along with FORM 16 and identity proof.
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 readymade garments 8 %
For medial equipments 25 %
For Furnitures 25 %
5. For Central/State government depts & institutions, self-signed Form 16 is required with the seal & sign of the Officer along with a copy of Purchase order.
6. Advance Tax to be paid for the following commodities at the rate mentioned against each item. If is computed from the value of the goods + freight charges + a gross profit @ 5% of the total value.

Commodities
Rate of Tax
Marble Slabs and Tiles
20%
Granite Slabs and Tiles
20%
Ceramic Floor and Wall Tilesincluding vitrified tiles
20%
Lift, Elavators and Escalators
12.50%
Glass Sheets
12.50%
Cuddapah Stones,Kotta Stones, any other similar stones and slabs
12.50%
Readymix Concrete
12.50%
Generator whether assembled or not
12.50%
Timber
12.50%
Live Chicken and Chicken meat
12.50%
Petroleum Products other than LPG
12.50%
Paints
20

7. For the goods imported from the other countries, original invoice, xerox copy of bill of entry and original/carbon copy of delivery challan from the clearing & forwarding agent should be produced

SPECIMEN COPY OF FORM-16 :
THE KERALA VALUE ADDED TAX RULES,2005
FORM NO. 16

CERTIFICATE OF OWNERSHIP
[See Rules 58 (18)]

1. Full name and address of the person
who owns the goods. :

2. Details of the goods transported
a. Number of Packages/cases/bundles/
bags etc. :
b. Weight :
c. The value of the goods estimated :

3. Extent of agricultural holdings with
Suvey No. of the person mentioned :
in item (1)

4. The name of the place to which the :
goods are transported.

5. The name and the No. of the
vehicle/vessel through which the :
goods are transported.

6. The place from which the goods
are transported :

7. The purpose for which the goods :
are transported

8. If for sale the name and address of
the person to whom he (the owner of :
the goods) usually sell goods (if
the purchaser is a registered
dealer, the registration certificate
No. and the officer in which
is registered should also be given)

DECLARATION

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

Place: Name and Signature of the owner
of the goods
Date :

Note : In case when the value of the goods exceeds Rs.5000/- this certificate should be counter signed by an officer of the Commercial Taxes Department of not below the rank of an assessing authority, with name, designation and office seal.
Madhya Pradesh

Inbound shipments

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- Form 49 is mandatory for commercial shipments traveling to Madhya Pradesh has been changed to form 49 since July 2006.
- 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)
Descripttion of goods (2)	Conditions and exceptions subject to which exemption has been allowed (3)
1
Agricultural implements as specified by the State Government by Notification in the Official Gazette
3
All kinds of roofing tiles and ridges excepting Mangalore, Bagra, Kusner and similar superior roofing tiles and ridges.
3
Articles used by physically handicapped persons, namely - (i) Artificial limbs (ii) Crutches, (iii) Calipers, (iv) Corrective shoes (v) Various kinds of spinal braces (vi) Wheel chairs (vii) Denis brown (viii) Various kinds of splints.
4
Fabrics on which Additional Excise Duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No.5 of 1986) and all varieties of khadi cloth, handloom, cloth but excluding silk, silk cloth and hessian cloth.
5
Besan and chuni of pulses, atta, maida, suji, rawa, daliya, flour, husk and bran of cereals and pulses.
6
Biogas plants
7
Book, Almancs, panchangs, drawing books, exercise books, periodicals and journals.
8
Braille writer, braille shorthand writer, braille watch, braille writing frame, braille mathematical instruments, braille globes and maps (Geography), braille thermometer, braille lectometer and braille barometer.
9
Charkgha including Amber Charkha and its parts including wooden and rubber parts, implements used in the production of Khaddar or Khadi as defined in clause (b) of section 2 of the Madhya Pradesh Sales of Khaddar Act, 1953 (X of 1953), Handlooms including pit looms frame looms, light shuttle looms and paddle looms.
10
Condoms and contraceptives
11
Cowdung and products thereof
12
Curd, lassi, butter milk, fresh milk excluding sweetened and coloured milk sold in sealed containers.
13
Electrical energy
14
Sugar and khandsari on which additional excise duty is levied or leviable under the Central Excise and Tariff Act 1985 (No.5 of 1986), excluding mishri, chironji and batasha.
15
Tobacco manufactured or unmanufactured, cured or uncured and tabacco, products including cigarettees, cigars, cheroots and bidis, on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No 5 of 1986) and gudakhu.
16
Fresh vegetables (Including potatoes and onion), Ginger (excluding dried ginger), Garlic, Singhada, Fresh fruits, Fresh flowers and sugar cane.
17
Frozen and liquid semen of cattle
18
Goods on which duty is or may be levied under the Madhya Pradesh Excise Act 1915 (No.2 of 1915) other than medicinal and toilet prearations specified for the time being in the Schedule to the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (No.16 of 1955).
19
Human blood and human blood plasma, pace makers and artificial valve used in human hearts
20
Kumkum, Sindoor, all kinds of bangles (excluding those made of Ivory, Gold or Silver) Bichhia, Mangal Sutra of the value not exceeding Rs. 500/-, Bindi made of plastic or lac, Kajal, Mehandi, Rakhi or ornaments of Kathir, German Silver or Aluminium
21
Newsprint	When sold by a dealer registered under the Act to a newspaper establishement holding a certificate issued by the dictorate of Public Relations, Madhya Pradesh, to the effect that the news paper establishment is publishing a newspaper and such establishment furnishes a declaration to the effect that the newsprint being purchased is for the publication of the newspaper according to their certified circulation.
22
Nipples made of rubber and Feeding Bottles with rubber nipples
23
Organic manure
24
Philatelic stamps, kites
25
Products of such village industries as the State Government may by notification specify	When sold by producer and/or organisation certified for the purpose by Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 (No.61 of 1956) or the Madhya Pradesh Khadi and Gramodhyog Board constituted under the Madhya Pradesh Khadi Tatha Gramodhyog Adhiniyam, 1978.
26
Quinine
27
Renewable energy devices or equipments that is to say i. Flat plat solar collectors ii. Concentrating and pipe type solar collectors iii. Solar cookers, iv. Solar water heaters v. Solar crop driers and systems vi. Solar air/gas/fluid heating system vii. Solar refrigeration, cold storages and air conditioning system viii. Solar stills and desalination systemix. Solar pumps based on Solar Thermal and Solar photovoltaic conversionx. Solar power generating systems xi. Solar ohoto voltaic modules and panels for water pumping and other applicatins xii. Windmills and any specially designed devices which run on windmills xiii. Any special devices including electricity generators and permps running on wind energy xiv. Bio-gas engines and bio-gas plant and accessories and equipments connected therewith for utilising energy from bio-gas. xv. Agrigultural and Municipal waste conversion devices producing energy from biomass xvi. Equipment for utilising ocean waves Hydrams or Hydraulic ram or similar other devices using energy derived from flowing or stored up water
28
Salt
29
Sirali, bageshi, baroo, date leaves, baskets made out of such leaves, tattas, fans, curtains, mattings and other goods made thereof, handmade sooma and germa, handmade barahi of leather, utensils and decorative articles made of bamboo and fibrous plant like sabai, shisal etc. muddas made of sarkanda, done and pattal, phool bahari jhadoo and earthenware made by kumhars (potters)
30
(i) Seeds, plants and bulbs of vegetables, grass, fruits and flowers other than methi, dhanya and the seeds which are covered by the term 'oilseeds' specified in Sec14(vi) of the Central Sales Tax Act, 1956 (No.74 of 1956). (ii) Certified seeds and truhfully treated seeds.
31
Unbranded bread, eggs, meat, livestock, poultry, fish and fish seed.
32
Water other than aerted, mineral and distilled water and water sold in sealed containers.
33
Wooden Bullock cart, wooden wheels and bullock cart axle of iron and steel.
34
Writing slate and slate pencils, chalk sticks, crayons and foot rules.

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Maharashtra

In the absence of CST/TIN number of consignee invoice carrying Central Sales Tax of 10% is acceptable
- Octroi is applicable in Maharashtra
- Maharashtra is one of the two states in the country, which still has octroiable zones.
The below listed Blue Dart Express Limited locations are octroiable zones

Area
Code	Area	Code	Area	Code
Aurangabad
AUR	Nagpur	NGP	Sangli	SAG
Dombivili
DKU	Nasik	NSK	Kolhapur	KHL
Mira Bhayendar
MIR	Pimpri & Chinchward	PMC	Kothrud (Pune)	KTD
Mumbai
BOM	Pune	PNQ	Akola	OLA
Ahmednagar
XHX	Jalgaon	JGO

Only the below mentioned pin codes of Mira Road are octroiable zones.
401101 - Bhayander (West)
401104 - Mira Village
401105 - Bhayander (East)
401107 - Mira road Station (East)

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 BLUE DART EXPRESS LIMITED 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

BLUE DART EXPRESS LIMITED 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 BLUE DART EXPRESS LIMITED 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 Dart Apex 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 BLUE DART EXPRESS LIMITED 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 BLUE DART EXPRESS LIMITED 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 descripttion 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 BLUE DART EXPRESS LIMITED 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 BLUE DART EXPRESS LIMITED, 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 SHIPMENTS TO SEEPZ
- Shipments consigned to SEEPZ at Andheri, Mumbai are exempted from Octroi under R Form. Consignee needs to produce/submit Customs Certificate for getting exemption

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.
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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.

Out bound
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.

Out bound
- 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.
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 C'nee is a Registered Dealer - Form XXXII along with an Invoice with TIN/CST nos mentioned on it is mandatory.
Please note Invoices should be typewritten and not hand written
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 C'nee is an unregistered dealer - Entry tax will be applicable. In addition, Form 402A and invoice is mandatory. The c'nees 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 C'nee 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 the office.
4) If the C'nee is Govt/Embassy/Defence/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 c'nees.
Punjab

The invoice should bear the TIN no. of consignee
- In case 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. Eg. 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 thru 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 incase 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 checkpost without fail.
Rajasthan

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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.
- Form 47 duly completed and signed by shipper is a must for the below listed goods.

Tractors	Lubricants
Refrigerator	Videocassettes
Cooling equipment	Safety matches
Water pumping sets	Dry fruits
All kinds of electrical goods	Utensil
Television	Iron and Video Cassettes
All types of sanitary goods	Type Writer
Photocopier	Wooden furniture
Motor parts	Steel furniture
Cement	Timber

- 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 above items 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
Stock Transfer Shipments Must Be Forwarded With Form 47 Into Rajasthan
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 BLUE DART EXPRESS LIMITEDL, DEL is sending medicines to TATA INFOTECH in Jaipur for resale, Form 47 must accompany the shipment.
If BLUE DART EXPRESS LIMITED DEL is sending computer to their office BLUE DART EXPRESS LIMITEDL 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.

List of entry tax as below

Finance department
Tax division
Notification Jaipur March8, 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
Descripttion of goods	Rate of tax
1
Sugar, batasha, mishri makhana and sugar toys	0.25%
3
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	1.5%
12
Opium (other then lanced poppy head) .	1.5%
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. /FONT>	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%

Outbound shipments
All shipments going out of Rajasthan must carry FORM 49.

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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 Tamilnadu.
- The Sales Tax Nos are mandatory and incase the nos are not mentioned on the invoice the shipments would get detained at the check post to be released on payment of penalty.

Outbound shipments
- Shipments traveling out of Tamilnadu are to be connected under Form JJ. This is the outward sales tax form of Tamilnadu.
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.
Uttar Pradesh

Form 31/38 is mandatory for all commercial shipments travelling 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 31/38, Along with Form 31/38 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 31/38 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 31/38 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 31/38 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 upto 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 Saletax Form Required For Shipments Travelling out of Uttar Pradesh

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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 upto 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.

Outbound shipments
- There is no sales tax form required for shipments travelling out of Uttaranchal.
West Bengal

Inbound shipments
-Four copies of Tax invoice. All copies must bear original signature and seal of consignor
- West Bengal Tax Form 50 in triplicate is a must
- Photocopy of sales tax registration certificate only for raw materials like gold & precious stones which are not notified is enough in the absence of form 50
- Descripttion of Form 50: This form is called West Bengal sales tax permit
- The form is obtained by the consignee, who should be a registered dealer in West Bengal. It is in triplicate (Original + Duplicate + Triplicate) each copy carrying the signature & stamp/seal of the consignee and the sales tax officer, on the front and reverse of the form. The consignee sends this form in triplicate correctly filled and duly stamped and signed to the consignor.
- The consignor has to provide these three copies along with the shipment at the time of Pickup.
- The consignee may send 3 copies of the forms signed and stamped by him and with the signature & stamp/seal of sales tax authority or handover to Blue Dart Express Limited on arrival of the cargo.
- The transporter (BLUE DART EXPRESS LIMITED in this case) can fill the form at destination and clear it immediately. Filling the Form by Blue Dart Express Limited would be only in emergency. We must insist for a completely filled form at the time of Pick up.
- IN CASE THE FORM DOES NOT ACCOMPANY THE SHIPMENT BLUE DART EXPRESS LIMITED/CCU sends to consignee cargo arrival notice, along with the original BDA/Airlines/BLUE DART EXPRESS LIMITED Apex/SFC Airway bill and original invoice.
- Consignee collects Sales Tax Form 50 (also called Sales Tax permit) from local sales tax office and submits it to BLUE DART EXPRESS LIMITED.
- The same procedure. Is also applicable in case of shipments addressed to individuals who are not registered dealers The consignee in this case who is not a registered dealer has to go to Sales Tax Office with original AWB and invoice copy, get the evaluation done by Sales Tax Officer, deposit tax amount if any at the bank in the sales tax building itself and get Sales Tax Form-50 duly endorsed by Sales Tax Officer and hand it over to BLUE DART EXPRESS LIMITED for clearance and delivery.
- PAN no of the consignee is a must on form 50.

Sales Tax Registration Certificate:
- All business or business houses Registered with West Bengal Commercial Tax Office are provided with this certificate. Shipments (list appended below), which are not notified, can be cleared from sales tax check post by producing photocopy of this certificate.
- The consignee sends a photocopy of his registration certificate to consignor, collect this registration certificate for items not in the notified list from the shipper at the time of Pickup.

Transit Declaration (Sales tax transit form)
This permit is issued at the first Sales Tax check post in CCU to all Commercial Shipments transiting through CCU, for East satellite locations. This permit is endorsed at the border Sales Tax Check post/ Transit Check post. Endorsement is obtained by BLUE DART EXPRESS LIMITED/BDA and consignor/consignee is not involved.
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.