Paperwork requirement for Surface & Air commercial shipments into the listed states

Sr. No	State	Inbound Sales Tax form	Issued by	Validity of Form	Entry Tax	Outbound sales tax forms	Remarks	Refer End notes
01	Andhra Pradesh	Vat form 10 (Form 600)	Shipper	NA	Yes	Vat form X(Form 600)	Form X is applicable for select goods only	Note 1
02	Andaman Nicobar	NA			No	NA
03	Arunachal Pradesh	NA			Yes	NA		Note 2
04	Assam	VAT Form 61/62	Shipper	Form 61- 180days Form 62- 2months (From issuing Date)	Yes	Form 63		Note 3
05	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
06	Chandigarh	NA				NA		Note 5
07	Chhattisgarh	Form 59 /60	Shipper		No			Note 6
08	Dadra & Nager Haveli	NA
09	Daman & Diu	NA
10	Delhi	NA
11	Goa	NA
12	Gujarat	From 403	Shipper		No	Form 402		Note 7
13	Haryana	Vat form D3	Shipper	As per dates mentioned on the form	No	Form D3	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 28
15	Jammu & Kashmir	Vat form 65		NA	Yes	NA	Form not required if value of the shpt is less than Rs. 5000	Note 9
16	Jharkhand	JVAT 504G/503	Shipper	As per the dates printed on the forms		Jvat 504B		Note 10
17	Karnataka	NA				Vat form 505 or (Form 515)		Note 11
18	Kerala	NA			Yes	Form 27B /15/16		Note 12
19	Lakshadweep	NA				NA
20	Madhya Pradesh	Form 49 /50		NA	Yes	NA		Note 13
21	Maharashtra	NA				NA	Octroi is applicable	Note 14
22	Manipur	ST-35/ St 36	Shipper	NA		St 36		Note 15
23	Meghalaya	VAT form 40	Shipper	NA		Vat Form 37		Note 16
24	Mizoram	Vat form 33		NA				Note 17
25	Nagaland	Form XVI	Shipper	NA				Note 18
26	Orissa	Vat form 402/402A	Shipper	31st march of every year	Yes	Vat form 402		Note 19
27	Pondicherry	NA				NA
28	Punjab	NA			Yes	NA		Note 20
29	Rajasthan	Vat Form 47	Shipper	Three years from the date of issue	Yes	Vat form 49		Note 21
30	Sikkim	Vat form 25	Shipper	6 months from the date of issue		NA		Note 22
31	Tamil Nadu	NA				Form XX		Note 23
32	Tripura	Vat form XXIV	Shipper	NA		NA		Note 24
33	Uttar Pradesh	Form 31/32	Shipper	Series as per Notification of Sales Tax Authorities		NA		Note 25
34	Uttaranchal	Form 16/17	Shipper	One Month from the date of issue		NA		Note 26

Paperwork requirements for all states

Detailed

Sr. No	State	Inbound Sales Tax form	Issued by	Validity of Form	Entry Tax	Outbound sales tax forms	Remarks	Refer End notes
01	Andhra Pradesh	Vat form 10 (Form 600) ,	Shipper	NA	Yes	Vat form X(Form 600)	Form X is applicable for select goods only	Note 1
02	Andaman Nicobar	NA			No	NA
03	Arunachal Pradesh	NA			Yes	NA		Note 2
04	Assam	VAT Form 61/62	Shipper	Form 61- 180days Form 62- 2months (From issuing Date)	Yes	Form 63		Note 3
05	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
06	Chandigarh	NA				NA		Note 5
07	Chhattisgarh	Form 59 /60	Shipper		No			Note 6
08	Dadra & Nagar Haveli	NA
09	Daman & Diu	NA
10	Delhi	NA
11	Goa	NA
12	Gujarat	From 403	Shipper		No	Form 402		Note 7
14	Himachal Pradesh	HP permit-26	Shipper	30 days from the date of issue	No	HP Permit-26		Note 28
15	Jammu & Kashmir	Vat form 65		NA	Yes	NA	Form not required if value of the shpt is less than Rs. 5000	Note 9
16	Jharkhand	JVAT 504G/503	Shipper	As per the dates printed on the forms		Jvat 504B		Note 10
17	Karnataka	NA				Vat form 505 or (Form 515)		Note 11
18	Kerala	NA			Yes	Form 27B /15/16		Note 12
19	Lakshadweep	NA				NA
20	Madhya Pradesh	Form 49 /50		NA	Yes	NA		Note 13
21	Maharashtra	NA				NA	Octroi is applicable	Note 14
22	Manipur	ST-35/ St 36	Shipper	NA		St 36		Note 15
23	Meghalaya	VAT form 40	Shipper	NA		Vat Form 37		Note 16
24	Mizoram	Vat form 33		NA				Note 17
25	Nagaland	Form XVI	Shipper	NA				Note 18
26	Orissa	Vat form 402/402A	Shipper	31st march of every year	Yes	Vat form 402		Note 19
27	Pondicherry	NA				NA
28	Punjab	NA			Yes	NA		Note 20
29	Rajasthan	Vat Form 47	Shipper	Three years from the date of issue	Yes	Vat form 49		Note 21
30	Sikkim	Vat form 25	Shipper	6 months from the date of issue		NA		Note 22
31	Tamil Nadu	NA				Form XX		Note 23
32	Tripura	Vat form XXIV	Shipper	NA		NA		Note 24
33	Uttar Pradesh	VAT Form 38/39	Shipper	Series as per Notification of Sales Tax Authorities		NA		Note 25
34	Uttaranchal	Form 16/17	Shipper	One Month from the date of issue		NA		Note 26
35	West Bengal	Vat form 50	Shipper	One year from the date of issue		Vat Form 51		Note 27

Sales Tax Requirements

Andhra Pradesh

Outbound shipments

• Form X is mandatory
• It is issued 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

Inbound shipments

• Form X is mandatory for select shipments travelling to Andhra Pradesh. A list of such shipments is appended below for reference
• The Form X collected by the pickup staff along with the invoice is to be handed over to the consignee
• No permit is required for HYD inbound instead TIN no. of 11digit starting with 28 is needed.

Exempted Shipments

• All Shipments not featuring in the list given below are exempted from payment of Sales tax and do not require Form X.

Items that require Form 10

• a) Timber and logs cut into sizes such as beams, rafters and planks.
• All Pulses and Dal i.e. Green gram, Black gram, Gulab gram, Tur dal, Masur dal, Moth dal and Kesari dal, the import of these would be under 14A and 15III schedule of APGST Act.
• Electrical goods such as, Electrical wires, Switches and Switch boxes, all kind of bulbs and Lights, washing machines, transformers and generators.
• Parts and accessories of automobiles and automobile spare parts, including spares of tractors and bulldozers.
• All kinds of footwear including plastic footwear, spares of shoes, shoe polishes of all kinds, polish brushes and shoe horns, all kinds of papers. I.e. raw paper rolls/ bundles, beedi leaves.
• Iron and steel.
• The Form is a self-declaration from the shipper giving details of the Shipment with description and value of the goods. A copy of the form is to be submitted at the check post while the shipment is being taken out of the state. In the absence of CST & TIN/LST numbers of the consignee, invoice carrying Central Sales Tax of 10% is acceptable
• If TIN number is not available entry tax needs to be paid

Assam

Sales Tax Form 61 is required for all inbound shipments

• All Commercial shipments including stock transfers, irrespective of the value required to travel under Form 61
• All non-commercial shipments irrespective of the value required to travel under Form 62
• After procuring the form from the sales tax department the consignee sends this to the 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. Without the seal and signature of any one mentioned above the form is considered to be invalid.

Exempted Shipments

• All personal shipments 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 travelling 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 hand over the same along with other paperwork to our pickup staff
• The Form needs to bear the seal and signature of the consignee and the sales tax authorities of Bihar. Without the seal and signature of any one mentioned above the form is deemed invalid.
• Required affidavit copy for shipments consigned to unregistered dealer.

Chandigarh

Inbound Shipments

• No specific requirement for shipments travelling to Chandigarh
• CAR office delivers shipments to Mohali, which falls under Punjab.
• CAR office delivers shipments to Panchkula, which falls under Haryana. Hence paperwork/octroi requirement is same as for Haryana, which will be dealt separately.

Chhattisgarh

Inbound shipments

• All commercial shipments for Chhattisgarh must have Form No. 59A. Sales tax department issues this form to the registered dealers in Chhattisgarh.
• All non commercial shipments for Chhattisgarh must have Form No. 60. Sales tax department issues this form to the applicant in Chhattisgarh.
• 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 Chhattisgarh. Without the seal and signature of anyone mentioned above the form is considered to be invalid.
• No permit is required forRPR inbound, instead TIN no. of 11digit starting with 22 is needed.

Gujarat

Out bound shipments

• Shipments travelling out of Gujarat must be accompanied by Form 402
• The Form is a self declaration from the shipper giving details of the shipment with description and value of the goods. A copy of the form is to be submitted at the check post while the shipment is being taken out of the state.
• If the shipments are found to be travelling without Form 402 the same are liable to be seized and penalty levied.

Inbound shipments

• Form 403 is required for shipments travelling to Gujarat

Haryana

Outbound Shipments

• Vat form D3 (Outward) is a must for all outbound commercial shipments without a value limit.

Inbound Shipments

• Vat Form D3 (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 D3 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 to submit the same to the sales tax authorities for computation of tax. The counter foil is retained by the consignee after all details mentioned on the original form are copied on the counter foil.
• Shipments travelling to Haryana as stock transfer or consigned to an individual with value of Rs 25,000 or more require Form D3

Exempted shipments

• Any shipment, no matter what the content, with value of Rs 24,999 or less is exempted from sales tax.

Jharkhand

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 Road Permit 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 Road Permit

Inbound shipments

• Jharkhand Road Permit is a must for all Commercial shipments consigned to Jharkhand
• The Road Permit is issued by the sales tax department to all registered dealers
• The road permit must be collected by the consignor and sent to the consignee, who will hand over the same to DECCAN CARGO pickup staff along with the Invoice.
• The road permit should bear the seal and signature of the consignee and the sales tax authorities
• Any permit found without the seal and signature of anyone mentioned above could result in the permit being considered invalid.
• TIN no. and PAN are a must on the road permit.
• An affidavit copy is required for shipment to individuals

Karnataka

Outbound Shipments

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

Inbound Shipments

• Although no form is required for shipments consigned to Karnataka, the TIN & CST numbers are mandatory. Any shipment found travelling without the required sales tax numbers is liable to be seized by the authorities and a penalty equivalent to 37.5% of the invoice value can be levied.
• Only in case of shipments that need to be returned back to Karnataka for whatever reason, form 515 and a declaration are required from the consignor. The consignee in Karnataka will have to send the form to the shipper.
• Although there is no form required for shipments travelling to Karnataka, the sales tax needs to be recorded on the invoice. Any shipment found travelling without the required sales tax numbers is liable to be sized by the authorities and penalty equivalent to 37.5% of the invoice value is levied.
• Entry tax is applicable in Karnataka, which is paid at the border check posts. All shipments from West, East and North are screened for entry tax at Nipani check post, and from South at Hosur Road check post.
• Entry tax payments are handled by DECCAN CARGO’s own regulatory teams located at Kolhapur for Nipani, and Bangalore for Hosur Road check posts.
• All commercial shipments addressed to individuals who do not have TIN number, a declaration from the consignee that the goods are not for sale, but for personal consumption, is a must. Unless under an exemption list, these shipments, are liable for Entry Tax.
• No permit is required for BLR inbound, instead a TIN no. of 11digits starting with29 is needed.

Kerala

Outbound Shipments

• Four copies of the commercial invoice with the TIN & CST numbers of the shipper.
• In the absence of the invoice, i.e., if the shipment travels out only with a delivery challan (or) stock transfer memo, form 26 in triplicate, serially machine numbered and marked original, duplicate & triplicate are required. The consignor obtains the form from Kerala sales tax authority with their seal. Original is submitted to the assessing authority by the shipper, and duplicate submitted to DECCAN CARGO/carrier accompanies the shipment along with other paperwork and handed over to consignee at the destination and triplicate is retained by the consignor.
• Form 27-b is a mandatory requirement for all the goods coming out of the state.

Inbound Shipments

• Four copies of the commercial invoice are required. The invoice should be original (or) a carbon copy. No fax/Xerox copies are accepted.
• For registered dealers, the TIN & CST numbers of the consignee are to be mentioned in the invoice itself. (The consignee should be a dealer of the goods imported).
• For unregistered dealers (or) individuals, i.e., if they are importing goods for their own use, form 16 certificate of ownership) should be submitted, which can be procured from the commercial/sales tax office.
  • If the value of the goods exceeds Rs. 5000/-, the said form should be countersigned by an officer not below the rank of Assessing Authority (i.e., Commercial Tax Officer/Sales Tax Officer) of the circle in which the consignee's place falls.
  • If the value of the goods is below Rs. 5000/-, form 16 is to be filled only with the consignee's seal/sign.

Note: If form 16 is not produced (or) not countersigned by an officer, the goods will be detained by the regulatory authorities demanding to pay security deposit the percentage of which varies for various commodities as mentioned below:

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 Furniture’s 25 %

• For Central/State government departments & institutions, self-signed form 16 is required (without the countersign of the above said officer), along with a copy of the Purchase Order.
• Advance Tax is to be paid for the following commodities at the rate mentioned against each item. It is computed from the value of the goods + freight charges + a gross profit @ 5% of the total value.

  Sl.No	Commodities	Rate of Tax
  1	Marble Slabs and Tiles	20 %
  2	Granite Slabs and Tiles	20 %
  3	Ceramic Floor and Wall Tiles including vitrified tiles	20 %
  4	Lift, Elevators and Escalators	12.50%
  5	Glass Sheets	12.50%
  6	Cuddapah Stones, Kotta Stones, any other similar stones and slabs	12.50%
  7	Ready mix Concrete	12.50%
  8	Generator whether assembled or not	12.50%
  9	Timber	12.50%
  10	Live Chicken and Chicken meat	12.50%
  11	Petroleum Products other than LPG	12.50%
  12	Paints	20.00%

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

Madhya Pradesh

Inbound Shipments

• Form 88 which was mandatory for commercial shipments travelling to Madhya Pradesh has changed to form 49 since July 2006. Form 88 issued after 1st April 2006 continues to be accepted at the check post instead of form 49. This will continue till the time the forms issued by the Sales Tax office to the customer gets exhausted.
• Form 89 which was mandatory for personal/ non-commercial shipments travelling to Madhya Pradesh has changed to form 50 since July 2006.
• 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	Description of goods	Conditions and exceptions subject to which exemption has been allowed
1	Agricultural implements as specified by the State Government by Notification in the Official Gazette
2	All kinds of roofing tiles and ridges excepting Mangalore, Bagra, Kusner and similar superior roofing tiles and ridges.
3	Articles used by physically handicapped persons, namely - (i) Artificial limbs (ii) Crutches, (iii) Calipers, (iv) Corrective shoes (v) Various kinds of spinal braces (vi) Wheel chairs (vii) Denis brown (viii) Various kinds of splints.
4	Fabrics on which Additional Excise Duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No.5 of 1986) and all varieties of khadi cloth, handloom, cloth but excluding silk, silk cloth and hessian cloth.
5	Besan and chuni of pulses, atta, maida, suji, rawa, daliya, flour, husk and bran of cereals and pulses.
6	Biogas plants
7	Book, Almanacs, 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	Cow dung 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 tobacco, products including cigarettes, 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 preparations 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 establishment 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
28	i. Flat plat solar collectors
29	ii. Concentrating and pipe type solar collectors
30	iii. Solar cookers,
31	iv. Solar water heaters
32	v. Solar crop driers and systems
33	vi. Solar air/gas/fluid heating system
34	vii. Solar refrigeration, cold storages and air conditioning system
35	viii. Solar stills and desalination systemix. Solar pumps based on Solar Thermal and Solar photovoltaic conversionx. Solar power generating systems
36	xi. Solar ohoto voltaic modules and panels for water pumping and other applications
37	xii. Windmills and any specially designed devices which run on windmills
38	xiii. Any special devices including electricity generators and permps running on wind energy
39	xiv. Bio-gas engines and bio-gas plant and accessories and equipments connected therewith for utilizing energy from bio-gas.
40	xv. Agricultural and Municipal waste conversion devices producing energy from biomass
41	xvi. Equipment for utilizing ocean waves
42	Hydrams or Hydraulic ram or similar other devices using energy derived from flowing or stored up water
43	Salt
44	Sirali, bageshi, baroo, date leaves, baskets made out of such leaves, tattas, fans, curtains, matting 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)
45	(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).
46	(ii) Certified seeds and truthfully treated seeds.
47	Unbranded bread, eggs, meat, livestock, poultry, fish and fish seed.
48	Water other than aerated, mineral and distilled water and water sold in sealed containers.
49	Wooden Bullock cart, wooden wheels and bullock cart axle of iron and steel.
50	Writing slate and slate pencils, chalk sticks, crayons and foot rules.

Maharashtra

• In the absence of CST/TIN number of consignee invoice carrying Central Sales Tax of 10% is acceptable.
  - Octroi is applicable in Maharashtra
• Maharashtra is one of the two states in the country, which still has Octroiable Zones.

The below listed DECCAN CARGO locations are Octroiable zones.

Area	Code	Area	Code	Area		Code
Aurangabad	AUR	Nagpur	NGP	Sangli		SAG
Dombivili	DKU	Nasik	NSK	Kolhapur		KHL
Mira road (Vasai - E)	MIR	Pimpri & Chinchward	PMC	Kothrud (Pune)		KTD
Bombay	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)

OCTROI IN MUMBAI

Municipal Corporation of Mumbai is known as Bruhan Mumbai 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 Greater Mumbai 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

• Import by Sea: Docks Wharfs
• Import by Rail: Railway stations, Depots, Sidings
• Import by Air: Airport terminals
• Import by Road: Municipal Octroi posts at roads across Greater Mumbai limits

For shipments received by air, DECCAN CARGO is cleared through the dedicated Octroi terminal available at BDA for apex shipments.

Shipments received by surface can be Octroi cleared through:

• Eastern Express Highway near Thane (EEH)
• Mulund, on Mumbai-Agra Road (Mulund Naka)
• Mumbai-Poona Highway Trombay (BPH)
• Dahisar, on Western Express Highway
• Airoli, off Eastern Express Highway Naka

DECCAN CARGO clears Octroi for all surface shipments only through EEH Naka. Octroi is determined by Assessor and Collector, assisted by the Assistant Assessor and Collector and Superintends and Inspectors, posted in three shifts in all the four nakas.

Various Octroi Forms Used

• A-B /FORMS
  • Octroi in Mumbai is paid through forms, which give complete details of the shipments. The form is filled in duplicate. Form `A' is the original form and form `B' is the duplicate copy. While calculating Octroi the freight is included in the invoice value.
  • 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 it is through DECCAN CARGO L to the consignee.
• C & CC FORM
  • In the event of wrong payment of Octroi or rejection of 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 have 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
  • 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 posts listed above.
  • At the exit check post, the Octroi inspector checks and stamps the N-form and returns the original copy of the N-form to the DECCAN CARGO 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 DECCAN CARGO staff.
  • This copy of N-form, along with other paperwork and shipment is produced to the octroi inspector at airline cargo warehouse for closing of the N-form.
  • In case the shipment does not tally with the description on the 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 the consignee in case he wants exemption from Octroi.
  • In case, for some reason, the point of exit/export needs to be changed DECCAN CARGO staff will have to file an application for redirection paying the requisite fees.
  • In case of non closure of N-form both the consignor and the carrier, in our case DECCAN CARGO, 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.

This 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)

• 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 travelling 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'.
  • The R-Form is to be filled in triplicate. At the time of opening, the Octroi Official retains the original copy; the duplicate and triplicate copies are returned to the carrier/ customer.
  • At the time of closing, the duplicate and triplicate copy, the invoice and deposit receipt along with the shipment are to be produced at the check post. After due inspection, the officer affixes his signature with remarks on these copies and retains the duplicate copy. Triplicate copy is handed over to the customer, which along with the temporary deposit receipt is used to claim refund from BMC.
  • The validity of R-Form is for six months. Any shipment imported or exported into or out of Mumbai has to return within 6 months, failing which the R form deposit will stand forfeited.
  • The amount paid as temporary deposit is refunded after deducting 6.25% as service charges.
• X-FORM
  • This is required for exemption of Octroi for articles imported into Mumbai by charitable institutions for charitable purposes.
  • The 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 charitable purposes 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 would mean containers of type that are ordinarily used more than once E.g. drums, barrels, gas cylinders, aerated water bottles, glass or plastic carboys for acids, chemicals etc.

Exemption for Personal Luggage

• Articles brought in as personal luggage by any person may be exempted from Octroi whether the person accompanies such luggage or not.
• The consignor/consignee has to give a declaration that the articles have been his property and are brought for his personal use or for the use of the family and are not for sale or for the use of other people.
• Such exemptions are normally available for articles liable for Octroi of value up to Rs. 150/- and/or weighting up to 20 kg.
• In case the value or 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:

• Government officials or officials of corporations is permissible on production of a certificate signed by the head of the Department to which the official belongs or in case 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.
• Retired Central/ State Government officials for entry within a year from the date of retirement, on production of a certificate, mentioning the date of his retirement from Government service by his head of department or in case of head of department by a secretary to State/ Central Government.
• Family members of a State/Central Government official whose demise occurs while in service, for entry within 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.
• 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 confident use of production of declaration by them:

1. United Nations Organization
2. Internal Civil Aviation Organization
3. World Health Organization
4. International Labour Organization
5. Food and Agricultural Organization of United nations
6. United Nations Educational Scientific and Cultural Organization
7. Internal Monitory Fund
8. Internal Banking of Reconstruction and Development
9. Universal Postal Union
10. And such Organizations of International Importance

Manipur

Inbound Shipments

• All commercial shipments for Manipur must have form 35. The sales tax department issues this form to the registered dealers in Manipur.
  • All non-commercial shipments for Manipur must have form 36. The 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 the consignor. The form is to be collected from the shipper at the time of pick up.
  • The form has to bear the seal and signature of the shipper, consignee and the sales tax authorities of Manipur. Without 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.

Meghalaya

Outbound Shipments

• All commercial shipments travelling out of Meghalaya must have form 37 which has to be endorsed at the border check post of Meghalaya

Inbound Shipments

• All commercial shipments for Meghalaya must have form 40. The 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 the consignor. This form is to be collected from the shipper at the time of pick up.
• This form needs to bear the seal and signature of the shipper, consignee and the sales tax authorities of Meghalaya. Without the seal and signature of any one mentioned above the form, it 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 government organization.

Mizoram

Inbound Shipments

• All commercial shipments for Mizoram must have form 33. The 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 the consignor. The form is to be collected from the shipper at the time of pick up.
• The form has to bear the seal and signature of the shipper, consignee and the sales tax authorities of Mizoram. Without 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. The 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. Without 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 is required for Orissa regulatory compliance. The following is mandatory for all packages consigned to locations in Orissa:

• If the consignee is a registered dealer, form 402 along with an Invoice with TIN/CST numbers 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 travelling with hand written invoices.
• If the consignee is an unregistered dealer, entry tax is applicable. In addition, form 402A and invoice are mandatory. The consignee has to obtain the form 402A from the local sales tax office by applying for the same along with a copy of the invoice of the consignment proposed to be imported.
• When the consignee is an individual - If the shipment is addressed to his/her residential address form 402A is exempted, but entry tax is applicable. However, such consignments must be addressed to the individual residential addresses only, and not to their offices. Even c/o addresses are not allowed.
• When the consignee is Government/Embassy/Defence/Institutions - Entry tax is applicable. In addition, form 402A and invoice are mandatory. However, the Orissa Sales Tax Commissioner is empowered to issue a Tax Exemption Certificate to such a consignee.

Punjab

• The invoice should bear the TIN and CST number of the consignee.
• In case the consignee has applied for CST/LST numbers, then the A/F certificate from the consignee is required for clearance.
• Punjab CST number is an 8 digit number. The consignee's CST number for Punjab should always be given with the registration date. E.g. CST no: '24182451 dated 08-05-92'
• Shipments for Mohali are covered by Punjab sales tax rules, though the routing is via. Chandigarh.

Shipment transiting through the state of Punjab:

• Shipments that need to transit through the state of Punjab are to be cleared under form 25.
• This is a transit form, which needs to be filled by the carrier. The onus of getting the form cleared while the shipment leaves the boundaries of the state of Punjab, lies with the carrier. The carrier is liable for payment of penalty in case form 25 is not closed.

Rajasthan

• The sales tax form of Rajasthan in known as form 47.
• Rajasthan Sales Tax Authority issues this form to the consignee. It is to be collected along with other paperwork 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.
• Permit form 47 and TIN no. with 08 is required forJAI inbound

Exempted Shipments

• If the above items are not coming for resale, but are for 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 a declaration should be obtained from the consignee, without which a penalty of 30% of the 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

• If the consignee is not a registered dealer with the sales tax department e.g. Individuals, Banks, Government Officers, Insurance Companies, Charitable trust, Financial Institutions or 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.
• If the declaration does not accompany the shipment then a declaration should be obtained from the consignee, without which a penalty of 30% of the invoice value will be levied on the consignee.

Examples:

If DECCAN CARGO L, DEL is sending medicines to TATA INFOTECH in Jaipur for resale, Form 18A must accompany the shipment.

If DECCAN CARGO L, DEL is sending computer to their office DECCAN CARGO L in Jaipur for their own use and not for sale then a declaration is a must.

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	Description of goods	Rate of tax
1	Sugar, batasha, mishri makhana and sugar toys	0.25%
2	Stainless steel ingots, billets, blooms, flats and flat bars	0.5%
3	Tin plates	1%
4	Oil seed (excluding til) and edible oil for mfg or refining.	1%
5	Air conditioner and Refrigerators	1%
6	Mineral water and water sold in sealed containers	1%
7	Aerated water	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 than lanced poppy head).	1.5%
13	Suji and flour	2%
14	SG war whether whole or spitted including dal whether refined not and gwar gum	2%
15	Topical fibre, 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, propane, 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	Liquefied 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 trailers.	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	Aluminium structural. Steel fabrication items including G.S. Stay sets, insulators pin insulators, switch fuse units and isolators.	4%.
26	All kinds of telephone and parts thereof	4%
27	Television sets, washing machine, microwave oven.	4%
28	Lubricants	4%
29	All kinds of paper and paper products including exercise books	4%
30	HDPE bags and plastic bags and sacks.	4%
31	ACSR Conductors	4%
32	Transformers	4%
33	Hand pumps and theirs parts and accessories.	4%
34	Computers and their accessories.	4%
35	Dyes and dye stuffs, textile auxiliaries including chemicals used in textile processing and starch.	4%
36	Photocopiers	4%
37	Hydraulic Excavators (earth moving and mining machinery) mobile cranes and hydraulic dumpers.	4%
38	Cement	4%
39	Bitumen	4%
40	Generating sets	4%
41	Tin containers	4%
42	Explosives	4%
43	A.C Pressure pipe	4%
44	Steel structural and steel bars Including Thermo Mechanically treated steel bars(TMT)	4%
45	Salt petre, gum powder, potash and explosive	4%
46	All types of stationery goods, and fitting, pipe and pipe fitting.	4%
47	Ceramic and glazed tiles.	4%
48	Glass and glass sheet	4%
49	Pan masala (not zarda mix)	8%
50	Weigh-bridges	8%
51	Lifts and elevators.	8%
52	Marble cutting tools, gang saw, diamonds bit	8%
53	Photographic films and photographic papers	8%
54	All kinds of firearms including parts and accessories thereof	8%
55	Lottery tickets	10%
56	Cigarettes, cheroots ,cigars, cigarillos	12%
57	Zarda mix pan masala including gutka and churi	20%

Sikkim

Inbound Shipments

• All commercial shipments for Sikkim must have form 25. The 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 the 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. Without 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

Outbound Shipments

• Shipments travelling out of Tamil Nadu are to be connected under form XX. This is the outward sales tax form of Tamil Nadu.

Inbound Shipments

• There is as such no sales tax form required for shipments consigned to Tamil Nadu.
• The Sales Tax numbers are mandatory and in case the numbers are not mentioned on the invoice the shipments would get detained at the check post to be released on payment of penalty.
• Octroi is not applicable in Tamil Nadu.

Tripura

Inbound Shipments

• All commercial shipments for Tripura must have form XXVI. The 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 the 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. Without 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 23.

Uttar Pradesh

VAT form 38 is mandatory for all commercial shipments travelling to Uttar Pradesh. Form 39 is mandatory for all personal/non-commercial shipments travelling to Uttar Pradesh.

Outbound Shipments

• There is no sales tax form required for shipments travelling out of Uttar Pradesh.
• For Shipments from NDA to Uttar Pradesh OC stamp is required. (OC stamp is a sales tax process that needs to be done for all NDA Shipment travelling to other parts of Uttar Pradesh)

Inbound Shipments

• Commercial shipments to Uttar Pradesh have to be accompanied by VAT form 38. Along with VAT form 38 a commercial invoice filled with all details is a must. The form should bear the stamp and signature of the shipper, consignee and the sales tax authority of Uttar Pradesh.
• Non-commercial shipments addressed to individuals, government agencies and unregistered dealers require to be accompanied with VAT Form 39.
• VAT Forms 38 and 39 are in 3 parts marked original, duplicate, triplicate. Original part is retained by the sales tax department at the check post at the time of entry and the duplicate delivered to consignee along with the shipment.
• VAT forms 38 & 39 are issued by the UP sales tax authority. VAT form 39 is valid for one month only. Validity of VAT Form 38 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 the consignee. The original and duplicate copies of these forms as applicable should be signed and stamped by the consignor, consignee and the sales department of UP.

Note: VAT forms 38 & 39 without signature and stamp of the sales tax department of UP are not valid. It should be properly filled with stamp and signature of consignor & consignee.

• Collect original & duplicate of these forms as applicable from the consignor at the time of pickup.
• Check whether the forms bear the signature of the consignor & consignee and are properly filled.
• If the sales officer finds the goods are undervalued then a penalty of up to 40% on the assessed value is levied.
• The consignee either pays the penalty for clearing the shipment or has to prove to the sales tax officer the correctness of invoice value to get the penalty waived.
• No free trade samples or promotional material are allowed in UP without VAT forms 38/39 for shipments sent within UP (i.e. origin and destination are both in UP) then OC stamp on the invoice is a must.

Uttaranchal

Outbound Shipments

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

Inbound Shipments

• Commercial shipments to Uttaranchal have to be accompanied by form 16. Along with form 16 a commercial invoice filled with all details is a must. The form should bear the stamp and signature of the consignor, consignee and the sales tax authority of Uttaranchal.
• Non-commercial shipments addressed to individuals, government agencies and unregistered dealers have to be accompanied by Form 17.
• Forms 16 & 17 are in 3 parts marked original, duplicate, and triplicate. Original part is retained by the sales tax department at the check post, at the time of entry and the duplicate delivered to consignee along with the shipment.
• Forms 16 & 17 are issued by the Uttaranchal sales tax authority. Form 17 is valid for one month only. Validity of Form 16 is mentioned on the form. These forms are obtained by the consignee signed & stamped and the triplicate copy is retained by the consignee and the original and duplicate are sent to the consignor by the 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: Forms 16 & 17 without the signature and stamp of sales tax department of Uttaranchal are not valid. It should be properly filled with stamp and signature of consignor & consignee.

• Collect original & duplicate of these forms as applicable from the consignor at the time of pickup.
• Check whether the forms bear the signature of the consignor & consignee and are properly filled.
• If the sales officer finds the goods are undervalued then a penalty of up to 40% on the assessed value is levied.
• The consignee either pays the penalty for clearing the shipment or has to prove to the sales tax officer the correctness of invoice value to get the penalty waived.
• No free trade samples or promotional material are allowed in Uttaranchal without Forms 16/17 for shipments sent within Uttaranchal (i.e. origin and destination are both in Uttaranchal) then OC stamp on the invoice is a must.
• Octroi is not applicable in Uttaranchal.
• Entry Tax is not applicable in Uttaranchal.

West Bengal

Outbound Shipments

• All commercial shipments travelling out of West Bengal require VAT form 51 to be accompanied with the shipment.

Inbound Shipments

• Four copies of Tax invoice are required. All copies must bear the original signature and seal of the consignor.
• West Bengal Tax form 50 in triplicate is a must.
• Photocopy of the sales tax registration certificate only for raw materials like gold & precious stones which are not notified is enough in the absence of form 50.
• Description of Form 50: This form is called the 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 DECCAN CARGO on arrival of the cargo.
• The transporter (DECCAN CARGO in this case) can fill the form at destination and clear it immediately. Filling of the form by DECCAN CARGO would be only in emergency. We must insist for a completely filled form at the time of pickup.
• IN CASE THE FORM DOES NOT ACCOMPANY THE SHIPMENT DECCAN CARGO /CCU sends a cargo arrival notice to the consignee along with the original BDA/Airlines/DECCAN CARGO Apex/SFC Airway bill and original invoice.
• The consignee collects the Sales Tax Form 50 (also called Sales Tax permit) from local sales tax office and submits it to DECCAN CARGO.
• 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 the sales tax office with the original AWB and invoice copy, get the evaluation done by the sales tax officer, deposit tax amount if any at the bank in the sales tax building itself and get the sales tax form 50 duly endorsed by the sales tax officer and hand it over to DECCAN CARGO 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 the West Bengal Commercial Tax Office are provided with this certificate. Shipments (list appended below), which are not notified, can be cleared from the sales tax check post by producing a photocopy of this certificate.
• The consignee sends a photocopy of his registration certificate to the 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 DECCAN CARGO /BDA, and consignor/consignee is not involved.

Octroi is not applicable to shipments for West Bengal. And entry tax is not applicable to shipments for West Bengal.

Shipments Exempted From Sales Tax in West Bengal

• Agricultural implements manually operated or animal driven
• Aids and implements used by handicapped person
• Aquatic feed, poultry feed and cattle feed including grass, hay and straw but not including aquatic, poultry and cattle feed supplement, additives
• Betel leaves
• Books, periodicals and journals but not including exercise books, drawing books, graph books, account books, laboratory books, diaries, letter pads
• Bread except pizza bread containing any types of fruit or vegetable
• Charka, amber charka, handlooms and handloom fabrics and Gandhi topi
• Charcoal
• Coarse grains other than paddy, rice, and wheat
• Coconut fiber
• Condoms and contraceptives
• Cotton and silk yarn in hank
• Curd, lassi, butter milk and separated milk
• Earthen pot but not including ceramic pot
• Electric energy
• Firewood
• Fishnet and fishnet fabrics
• Fresh milk and pasteurized milk
• Fresh plants, saplings and fresh flowers
• Fresh vegetables and fruit
• Fresh garlic and ginger
• Glass bangles
• Human blood and blood plasma
• Idols, toy and doll made of clay
• Indigenous handmade musical instruments
• Kumkum, bindi, alta and sindur
• Lac and shellac
• 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
• Matsticks and reed obtainable from cyperus corymbosus known locally as Gola methi, madur kathi, mutha, or cyperus corymbosus malaccensis known as Chimati pati
• Meat, fish, prawn and other aquatic products when not cured or frozen; eggs and livestock and animal hair
• National flag
• Organic manure
• Paddy, rice, wheat, pulses, flour, Atta, Maida, Suji and Besan
• 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
• 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
• Rakhi
• Raw jute
• Raw wool
• Sago and Tapioca globules
• Salt
• Salted cooked food made wholly or principally of flour, Atta, Suji or Besan that is to say Singra, Nimki, kachuri, Lichi, radhaballavi and dalpuri
• Semen including frozen semen
• Silk worm laying, cocoon and raw silk
• Slate and slate pencil
• Sugar manufactured or made in India and khandasari
• Seeds of all varieties
• Sweetmeat other than cake and pastry but including curd
• Green Coconut commonly known as daab
• Textile Fabrics made wholly or partly of cotton, rayon, artificial silk or wool manufactured or made in India
• Tobacco, including cigarette, cigar, cheroot, smoking mixture for pipe and Cigarette, biri, chewing tobacco, snuff and tobacco for hookah, that is to say tobacco paste, ready for hookah, when such items are manufactured or made in India
• Toddy, Neera and Arak
• Unprocessed green leaves of tea

Himanchal Pradesh

For Himachal Pradesh, the consignee’s CST is required, which is always a 4 digit number. For unregistered consignees a copy of the Purchase Order is required for clearance. Form 26 is obtained en route while entering Himachal Pradesh.