Nationwide Information - (Requirements within India) For all your regulatory inquiries, you may contact us The following are guidelines to assist you in completing regulation formalities for your domestic consignments within India. The data is correct to the best of our knowledge. However we will not be responsible for any omissions or changes in procedures at the time of booking.

Requirements :

i)

Invoices : A minimum of four copies are required.

ii)

Central Sales Tax ( CST ) / Local Sales Tax ( LST ) Numbers :
All invoices must have both the sender's as well as the recipient's Central Sales Tax ( CST ) / Local Sales Tax ( LST ) numbers printed. Most of the states do not accept the 10% CST as criteria to allow entry of shipments in their states without the local sale tax numbers.

Sr.
No.

State

Sales Tax Form/
Permit no.

Local Sales
Tax No.

Applicability
Of Octroi*

Remarks

Annexure

1

Andhra Pradesh

Not Required

Consignee
APGST/CST
Mandatory

No

Note 1

---

2

Assam

Note 2

Required

No

---

I

3

Bihar

XXVIIIB

Required

No

Note 3

II

4

Chandigarh

(Road Permit)

Required

No

---

---

5

Delhi

Not Required

Required

No

---

---

6

Gujrat

Required

Consignee
GST/CST
Mandatory

Yes

Note 4

---

7

Goa,Daman
&Due

Not Required

Required

No

---

---

8

Haryana

Not Required

Required

No

Note 14

---

9

Karnataka

Not Required

Consignee
KST/CST
Mandatory

No

---

---

10

Kerala

Not required

Consignee
KGST/CST
Mandatory

No

---

III

11

Madhaya Pradesh

Not Required

Required

No

---

---

12

Maharastra

Note 6

Required

Yes

Note 7

---

13

Orissa

Note 15

Required

Yes

---

IV

14

Pondicherry

Not Required

Required

No

Note 8

---

15

Punjab

Way Bill
Form No XXXII

Required

Yes

Note 9

---

16

Rajasthan

Not Required

Required

No

Note 10

V

17

Tamil Nadu

Not Required

Consignee
TNGST/CST
Mandatory

No

Note 11

---

18

Uttar Pradesh

Form 18A

Required

No

Note 12

VI

19

West Bengal

Not Required

Required

No

Note 16

VI

20

Chattisgarh

Form 31/32

Required

No

---

---

21

Jharkhand

Note 13

Required

No

---

---

22

Uttaranchal

Not Required

Required

No

---

---

Remarks

For outbound shipment from Andhra Pradesh locations, Form10 must be provided by the consignor.
For inbound shipments into Andhra Pradesh, the consignee's Central Sales Tax (CST) number and APGST (Andhra Pradesh Government Sales Tax) number must appear on the invoice. Incase, the consignee is an inidual and does not have a sales tax number, a declaration must be provided by him stating, "Not for re-sale and bought for own use."

For outbound consignments from Karnataka, the shipper must provide Sales Tax Form No.39 in triplicate.
Inbound shipments would require the KST (Karnataka Sales Tax)/Central Sales Tax (CST) numbers & if these are not available, an entry tax would be applicable. Any shipment exported from Karnataka and needs to be sent back to Karnataka requires Form 39.

Form XXVIIIB (Bihar Road permit) is a must for all commercial shipments. The permit must bear the signatures of the consignor, the consignee and the Bihar sales tax authority.

For outbound consignments from Gujarat locations, Form 45A must be provided by the Shipper and must have the Shipper's signature and seal. For inbound consignments into Gujarat, the Gujarat Sales Tax Octroi is applicable in Ahmedabad/ Baroda/ Surat/ Rajkot/ Jamnagar cities only.

For inbound shipments into Assam, Sales Tax Form 22 or 24 is required. In case, the forms are not available with the consignor, the consignment could be forwarded and the form would be Collected by on dot, Gauhati on arrival from the consignee.

Only an original copy or a carbon copy of the invoice is acceptable. Photocopies are not acceptable. The consignee's KGST (Kerala Government Sales Tax) and CST number must appear on the invoice alongwith Form No 27B.

If the items categorized below are sent to the Consignee without a KGST number, an entry tax would be applicable as given below

Entry tax is not applicable to: Computers, components & spares / Other machinery.

Computation of Tax :
Tax is computed on :- total invoice value + freight + handling and clearing charges. These should be shown on the invoice.

Entry Tax is exempted if :

The Consignee is a registered dealer having KGST (Kerala Government Sales Tax) numbers. Then these numbers should be printed on the invoice

If The Consignee is a Central Government body i.e. Railways/ Postal / All Defence Services / Telecom/ CBI / Account General Offices

The rest of the a Central & State Government bodies are subject to applicable taxes

Any consignment traveling out of Kerala has to be accompanied by Form 26 in the absence of a regular commercial invoice

The Punjab Central Sales Tax Number is an eight digit number which must always appear along with the registration date. e.g. 36281452 dated 20/08/02.

Orissa Sales Tax Form XXXII (Orissa waybill), with preprinted six digit serial number signed and stamped with the seals of the Consignee and the Sales Tax Authority is required.

All consignments containing any of the listed items below must be accompanied by :

Form 18AA, however has been abolished and if the above items are brought in by an unregistered dealer for his own consumption, who can make a simple declaration stating that the consignee is a non-registered dealer and does not possess a Rajasthan Sales Tax/Central Sales Tax number and the articles have been brought in for his own self- consumption and not for sale.

In the case of stock transfer, goods sent on a consignment basis to an unregistered dealer, Form 18-A is essential irrespective of the contents.

For outbound consignments from Tamil Nadu, From XX must be provided by the Shipper. For inbound consignment into Tamilnadu, the Consignee's Central Sales Tax (CST) number and TNGST (Tamil Nadu Government Sales Tax) number must appear on the invoice. In case the consignee is an inidual and does not have the numbers, a declaration must be provided by the Consignee stating, "Not for re-sale and bought for own use."

For entry into West Bengal, a West Bengal Sales Tax Way bill Form 42 must accompany the consignment.

Only the following 14 Notified Items are exempted from the Sales Tax Way bill or Permit :

Notified Items

1. Books and periodicals excluding account books, diaries etc.

2. Cotton Yarn

3. Computer Software

4. Crutches, Orthopedic Footwear and Artificial Limbs

5. Cardiac Pace Makers, Heart Valves (other Cardiological Life Saving Equipment) and accessories thereof

6. Exercise Books, Laboratory Note Books, Drawing Books, Graph Books, Ruled Paper and Graph Paper

7. Footballs, Table Tennis Bats & Balls

8. Handloom Woven Clothes and Khadi

9. Hosiery Goods made exclusively of cotton

10. Household Articles made of Brass or bell metal

11. Newspapers

12. Dot pens (Refills, cartridges and nozzles), Fountain pens and ink

13. Pure Silk Yarn

14. Textile Fabric of all varieties made wholly or partly of cotton, rayon, artificial, silk or wool, towels, bedsheets, bedspreads, tablecloths, napkins, dusters, niwars and lacers.

The sales tax way bill must be obtained by the consignee and sent to the consignor. If the waybill is not provided in advance, the same may be obtained upon arrival by the consignee.

The requirements of Form 38 of Haryana state are for any consignment valued at Rs.10000/- and, if the consignee is a registered dealer. This form is not required if the shipment is addressed to a consignee who is an inidual.