India Interstate Regulatory Requirements:
Following are the guidelines for completing regulatory formalities for moving the shipments (inbound & outbound) within India.
General Requirements: Any commercial shipment picked up for transit on our Ground/Air network should have: –
1. Four copies of invoice (1 original + 3 copies).
2. TIN no. and the CST no. of the consignor and consignee are mandatory where applicable. Consignor and consignee are responsible to provide active TIN no.
3. Shipments consigned to individuals who do not have CST & TIN nos., a declaration from the consignee that the goods are not for sale and for personal consumption apart from other conditions as laid down in respective States VAT Regulations. In all states where VAT is implemented TIN number in place of LST No. is a must.
VAT – Value Added Tax
TIN – Tax payers’ Identification Number
CST – Central Sales Tax
LST – Local Sales Tax
|1)cotton||2) Cotton||3) Sugarcane|
|4) food||5) meat||6) fish|
|7) common salt||8) fresh milk||9) live stock|
|10) green vegetables||11) palm products||12) mineral or distilled water|
|13) agriculture implements||14) cocoons||15) quinine and cinchona febrifuger|
|16) country liquor||17) books and periodicals||18) spinning wheels|
|19) hearing aids||20) cotton fabrics||21) biri|
|22) khandsari gur||23) hookah tobacco||24) hosiery cloth|
|25) readymade khadi garment||26) poultry eggs||27) lozenges|
|28) lemon drops||29) condoms||30)vegetable seeds|
|31) exercise books||32) sweet potato||33) jute seeds|
|34) sugar candy||35) cattle feed||36) slate|
|37) mango||38) stones||39) cotton yarn|
|40) hosiery goods||41) lac and shellac||42) curd and lassi|
|43) fresh fruits||44) tyre and tubes||45) exercise books|
|46) certified seeds||47) orthopedic goods and shoes||48) organic manure|
|49) charcoal||50) instrument box and maps||51) sindur|
|52) cart||53) earthern dolls||54) plastic footwear costing Rs 10 and below|
|55)gober and biogas||56)staple yarn||57)lac and plastic bangles|
|58)betel leaves||59)pappad||60)wet dates|
|61)hand cart||62)bullock cart||63)nalia|
|64)foot rule||65)slide rule||66)kites|
|67)human blood and plasma||68)wooden toys||69)needles|
|73)red tobacco||74)gum and resins||75)tyre|
|76)sattuand beaten rice||77)batasha||78)bindi and kumkum|
|82)all type of breads||83)agarbatti and dhoop||84)potato and onion|
|100)lawa of all cereals||101)maize||102)water but not aerated|
Documents to be carried
1. A delivery note in Form VAT 505, issued by the owner or the consignor of goods, in respect of such goods as may be notified by the Commissioner and where the goods are carried as a result of sale, a tax invoice or a bill of sale;
2. Goods vehicle record, a trip sheet, or a log book
3. Tax invoice or a bill of sale where the goods are carried as a result of sale and not covered by the delivery note in Form VAT 505
4. Delivery note in Form VAT 505, issued by the owner or the consignor of goods or Form VAT 515, issued by the owner or the consignor of goods, who is a dealer permitted to issue such delivery note in Form VAT 515 as may be notified by the Commissioner subject to such conditions as specified, where the goods carried are not covered by clause.
5. Entry Tax is applicable in absence of TIN #. Penalty is imposed on commercial shipments in absence of TIN #.
1. No person shall transport within the State, across or beyond the notified area any consignment of goods if the value thereof exceeds five thousand rupees by any vehicle.
2. No person shall transport within the State across or beyond the notified area or within two kilometers from the border area the following goods exceeding the weight as given against it,
|Sr No.||Description of Goods||Quantity|
|5.||Dried Ginger||15 Kg.|
3. The transporter shall possess the documents mentioned herein below for carrying any consignment of goods within the state, across or beyond two kilometers of the state limits in excess of the prescribed limits of quantity or value:
i. either a tax invoice or delivery note or certificate of ownership; AND
ii. a delivery note and a permit when notified goods are being transported into or out of the state
4. Officer in charge of the Check Post to come and examine the goods and the records connected with the goods under transport. The declaration referred is Form No 8F.
5. Delivery note and the certificate of ownership shall be in Form No. 15 and Form No. 16 respectively:
6. here goods are transported interstate by vehicle, the permit for notified goods shall be in Form No. 7C. The permit shall be issued, in the case of out going goods, by the assessing authority with whom the dealer is registered, and in the case of incoming goods, by the Commercial Tax Officer or Commercial Tax Inspector in charge of the Check post through which the goods enter the state.
7. For Rubber transportation across the border a declaration has to be provided in Form 1 or Form 2 or Form 3 or Form 4 as prescribed under Rule 43 B of the Rubber Rules, 1955. Transit pass shall be inForm 7B.
Madhya Pradesh –
a. Every transporter transporting goods notified by the State Government shall carry with him an invoice, bill or challan or any other document indicating the name of the consignee, consignor, the place of dispatch and the place of final destination, quantity and value of goods and shall be signed by the consignor. .Every transporter transporting the notified goods beyond the check post shall file all documents including a true and complete declaration in Form 49 or in Form 50 as the case maybe duly signed and verified by the consignor/consignee in duplicate before the check post officer or the official assisting him
b. Form 49 – Declaration in respect of goods being imported into Madhya Pradesh
c. Form 50 - Declaration in respect of goods belonging to a person.
d. Entry Tax is applicable in state. While transiting across the State the driver or person-in-charge shall obtain a transit pass from the entry check post and deliver the same at the exit check post.
a. The owner or person in charge or driver of a vehicle shall
i. Carry with him a tax invoice or a bill of sale or a delivery note or such other documents as may be prescribed, in respect of the goods carried by the vehicle;
ii. Produce the documents before any officer-incharge of check-post or barrier or any other officer and obtain the seal of such officer affixed thereon and give one copy of the bill of sale and delivery note or other document to the said officer and carry and retain with him the other copy until the termination of movement of goods
iii. On entering the State, report at the first situated check-post or barrier, and while leaving the State, report at the last situated check-post or barrier and give a declaration to the said officer containing such particulars as may be prescribed in respect of the goods carried in the vehicle;
b. Where a vehicle is carrying taxable goods,
i. From any place outside the State to any place outside the State and passes through the State; or imported into the State from any place outside the country and such goods are being carried to any place outside the State,the driver or any other person-in-charge of such vehicle shall furnish the prescribed information and obtain a transit pass in the prescribed form, in duplicate, from the officer in charge of the first check-post or barrier after its entry into the State or after movement of such goods has commenced from the State,
ii. The driver or the person in charge of the vehicle shall deliver within the stipulated time a copy of the transit pass obtained, to the officer-in-charge at the last check-post or barrier before its exit from the State.
c. Octroi is applicable in Maharashtra
|Mira road (Vasai - E)||MIR||Pimpri & Chinchward||PMC||Kothrud (Pune)||KTD|
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)
d. Octroi in Mumbai Shipments received by surface can be Octroi cleared through
1. Eastern Express Highway near Thane (EEH).
2. Mulund on Bombay Agra Road (Mulund Naka)
3. Bombay Poona Highway Trombay (BPH)
4. Dahisar on Western Express Highway
5. Airoli off Easter Express Highwaynaka Octroi is determined by Assessor and collector, assisted by Asst. Assessor and Collector and superintends and Inspectors. Posted in three shifts in all the four nakas
Exemption from Octroi
0. Used containers of durable nature imported into Greater Bombay limits may be exempted from Octroi provided:
1. Importer provides declaration that the consignment consists of used containers of durable nature and agrees to make cash deposit as may be fixed by Octroi authorities as a guarantee that such containers are exported from Greater Mumbai duly filled up.
2. Importer agrees to render a monthly account of import and export of such empty containers to Octroi authorities.
3. Containers of durable nature means containers of type that are ordinarily used more than once E.g. drums, barrels, gas cylinders, aerated water bottles, glass or plastic carboys for acids, chemicals etc.
4. Articles brought in as personal luggage by any person may be exempted from octroi whether the person accompanies such luggage or not.
5. The consignor/consignee has to give a declaration that the articles have been his property and are brought for his personal use or for the use of the family and are not for sale or for the use of other people
6. Such exemptions are normally available for articles liable for Octroi of value up to Rs. 150/- and or weighting up to 20 kgs.
7. In case the value or the weight of the articles brought in as personal luggage exceeds the limit of free allowance the commissioner can use his discretion and decide whether to exempt from Octroi or not.
8. Personal belongings of Govt. officials or officials of the corporations is permissible on production of a certificate signed by the head of the Department to which the official belongs or incase of head of department by a secretary to State/Central Government or by a Deputy Municipal Commissioner and for a MP/MLA/MCC on production of a certificate signed by the concerned secretary attached to Lok Sabha, Rajya Sabha, State assembly or State council.
9. For retired Central/ State Government official for entry within a year from the date of retirement of production of a certifying the date of his retirement from Govt. service by his head of department or in case of head of department by a secretary to State/ Central Government.
10. For family members of a State/Central Government official whose demise occurs while in service, for entry with in a year from the date of death on production of a certificate duly signed by the head of the department, about the status of the demised government official and the date of his death while in service.
11. For diplomatic missions and diplomatic officers for articles imported through Mumbai for subsequent dispatch outside Mumbai on production of sufficient documentation to this effect.
12. Articles imported by the following organizations, their officials and representatives for their bonafide use of production of declaration by them
a. United Nations Organization
b. Internal Civil Aviation Organization
c. World Health Organization
d. International Labor Organization
e. Food and Agricultural Organization of United Nations
f. United Nations Educational Scientific and Cultural Organization
g. Internal Monitory Fund
h. Internal Banking of Reconstruction and Development
i. Universal Postal Union and such Organizations of International Importance.
Documents to be carried by owner or the person in-charge of goods vehicle and to be produced at the check post
i. in case of movement of non-taxable goods from Manipur to places outside the State and to Manipur from places outside the State, bill of sale/invoice and consignment note;
ii. in case of import of taxable goods into Manipur, declaration in Form 27, invoice, consignment note and manifest of the transporter, carrier or the transporting agent;
iii. in case of dispatch of taxable goods outside the State from a place within Manipur, a declaration in Form 28, invoice consignment note, manifest of the transporter, carrier or transporting agent;
iv. in case of movement of taxable goods through Manipur, from any place outside the State to any other place outside the state—
1. at the entry check post, Transit Pass in Form 29 issued by the Check Post Authority, invoice, consignment note, manifest of the transporter, carrier or transporting agent and the statutory documents of the originating State, if the goods are taxable in that State;
2. at the exit check post, invoice, consignment note, manifest of the transporter, carrier or transporting agent, statutory documents of the originating State, if the goods are taxable in that State and transit pass in Form 29 issued by the entry check post;
3. in case of intra-State movement of taxable goods, a valid tax clearance certificate in Form 30and invoice of the selling dealer, consignment note and manifest of the transporter, carrier or transporting agent.
Documents to be carried by the owner or the person in charge of the vehicle carrying goods to be produced at the check post
a. In case of movement of non taxable goods from Meghalaya to places outside the state bill of sale inForm 35,Invoice & Consignment Note.
b. In case of import of taxable goods into Meghalaya Road Permit in Form 40,Invoice,Consignment Note and Manifest of the transporter, carrier or the transporting agent.
c. In case of dispatch of taxable goods outside the state from a place within Meghalaya Permit Form 37, Invoice, Consignment Note and Manifest of the transporter, carrier or the transporting agent
d. In case of movement of goods taxable in Meghalaya, through Meghalaya from any other place outside the state to any place outside the state
i. At the Entry check post - Invoice, Consignment Note and Manifest of the transporter, carrier or the transporting agent and statutory documents of the importing state if the goods are taxable in the state.
ii. At the Exit check post - Invoice, Consignment Note and Manifest of the transporter, carrier or the transporting agent and statutory documents of the importing state if the goods are taxable in the state and Transit pass in Form 38 issued by the Entry check post.
e. Trip sheet containing particulars such as place and date of loading, particulars of goods loaded, quantity and weight of goods, destination of the trip, registration number of the vehicle, name of the driver along with driving licence number and remarks.
Inbound commercial shipments for Manipur must have Form 33 in addition to challan, bills of sale or dispatch memos. The Form needs to bear the seal and signature of the Shipper, Consignee and the sales tax authorities of Manipur. 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.
a. Declaration of imports in Form VAT-23 (Challan Inward) for bringing or receiving goods from outside the State to any place in the State
b. Bill of sale in Form VAT-24 (Challan Outward) for dispatch of goods by him from any place in the State to any other place in or outside the State
c. Transit Pass in Form VAT-25 together with consignment note, invoice, sale bill or documents of like nature in respect of taxable goods exceeding the prescribed quantum or value dispatched from any place outside Nagaland and bound for any place outside Nagaland
d. The person in-charge of vehicle shall carry with him the goods vehicle record, trip sheet or a log book.
a. The Officer in charge of the check post or the barrier has the authority to examine the goods in the vehicle or carrier and all records connected with the goods in the vehicle or carrier including Way bill inForm VAT 402,declaration & Transit Pass.
b. Where a vehicle carrying goods intends to transit through Orissa from a place outside the State to another place outside the State, the driver or any other person claiming to be in charge of the goods shall report to the Officer-in charge of the entry check-post or barrier and obtain a transit pass in Form VAT - 406.
a. Procedure regarding declaration for transport of goods to and from the State – The owner or person in charge of the goods vehicle shall submit before the authorized person at the Information Collection Centre;-
1. Delivery challan or sale invoice, bill or cash memo as the case maybe.
2. Declaration for transport of goods to and from the State in Form VAT–36, in duplicate; and
3. Goods Receipt or trip sheet or way bill or log book, as the case may be.
Form VAT – 36 The Form referred for the sale or dispatch of the goods by a taxable person from within the State to a place outside the State or for the import of the goods from outside the State
Where the goods vehicle bound for any destination outside but passing across the State the owner or person-in-chare of vehicle shall submit at the exit information collection centre a declaration within 48 hours of entry in Form VAT-35 in duplicate.
b. Octroi is applicable in Punjab. Octroi is calculated on value or weight depending on the item. Shipments for Mohali are covered by Punjab sales tax rules, though the routing is via.Chandigarh.
a. Declaration required to be carried with the goods in movement for import within the State -
A registered dealer who intends to bring, import or otherwise receives any taxable goods from outside the State, as may be notified by the State Government of the value of rupees ten thousand or more for use, consumption or disposal otherwise than by way of sale; shall furnish or cause to be furnished a declaration in Form VAT-47, completely filled in all respects. The original and duplicate marked copies of form VAT 47 shall be carried with the goods in movement and submitted to the entry check post. Which shall retain the original copy and return the duplicate after signature and marking seal of verification.
b. Declaration required to be carried with the goods in movement for export out of Rajasthan or in the course of inter- State trade or commerce. A registered dealer who dispatches any goods taxable within the State, to a place out of the State,-
i. for sale outside the State or by way of branch transfers / depot transfers / stock transfers, except the goods as may be notified by the State Government, or
ii. In the course of inter-State trade or commerce, as notified by the State Government, shall furnish or cause to be furnished declaration in Form VAT-49 completely filled in all respects. The counter file shall be kept with the dealer and the portions marked original and duplicate shall accompany the goods and submitted to the in-charge at the entry check post who shall keep the original and return the duplicate after seal of verification
c. The owner or person in-charge of the vehicle shall carry with him goods vehicle records including challans, bilty, invoices, prescribed declaration forms and bills of sale and dispatch memo.
d. The owner or person in-charge of the vehicle shall obtain a transit pass for entering the state from outside and passing through the state. The transit pass shall be obtained at the entry check post and handed over to the officer in-charge of the exit check post. The transit pass shall be obtained by the driver or person in-charge of vehicle or carrier of goods in form VAT 51, part A of which shall be submitted to first entry check post Part A & B shall be authenticated by the officer in-charge of check post and returned to the applicant. Part A shall be retained by the officer in-charge of check post Part B of VAT form 51 shall be retained by the officer in-charge of the exit check post and part C shall be returned