State Rules

NATIONAL

No.

STATE

REQUIRED NO.
OF COPIES OF
C/NOR'S INVOICE
WITH PRINTED
S.T. & C.S.T. NOs.

10% C.S.T.
VALID IN
ABSENCE OF
C.S.T. NO. OF
CONSIGNEE

 

TYPE OF
FORM/ PERMIT
REQUIRED

ENTRY
TAX

OCTROI

1.

ANDAMAN & NICOBAR IS.

2

YES

NIL

NA

NA

2.

ANDHRA PRADESH

2

NO

NIL

NA

NA

3.

ARUNACHAL PRADESH

2

YES

NIL

NA

NA

4.

ASSAM

3

NO

DLY. NOTE (S.T. PERMIT)

NA

NA

5.

BIHAR

2

NO

ROAD PERMIT 28B OR 28A

NA

NA

6.

CHANDIGARH

2

NO

NIL

NA

NA

7.

CHHATISGARH

2

YES

NIL

NA

NA

8.

DADRA & NAGAR HAVELI

2

YES

NIL

NA

NA

9.

DAMAN & DIU

2

NO

NIL

NA

NA

10.

DELHI

2

YES

NIL

NA

NA

11.

GOA

3

NO

NIL

*YES

NA

12.

GUJARAT

2

NO

NIL

NA

YES

13.

HARYANA

2

NO

FORM NO. 38B/38A

NA

NA

14.

HIMACHAL PRADESH

2

NO

FORM NO. 26A

NA

NA

15.

JAMMU & KASHMIR

2

NO

Form ST 32

*YES

**

16.

JHARKHAND

2

NO

ROAD PERMIT 28B OR 28A

NA

NA

17.

KARNATAKA

2

NO

NIL

*YES

NA

18.

KERALA

3

NO

FORM NO. 27B

*YES

NA

19.

MADHYA PRADESH

2

YES

NIL

NA

NA

20.

MAHARASHTRA

2

YES

NIL

NA

YES

21.

MANIPUR

3

NO

ST-35 (3 COPIES)

NA

YES

22.

MEGHALAYA

2

NO

FORM NO. 16

NA

NA

23.

MIZORAM

2

YES

Form no.35A

NA

NA

24.

NAGALAND

2

NO

NIL

NA

NA

25.

ORISSA

3

NO

WAYBILL NO. 32

*YES

NA

26.

PUNJAB

2

NO

N.A.

*YES

YES

27.

PONDICHERRY

2

NO

NIL

NA

NA

28.

RAJASTHAN

2

NO

FORM NO. 18A

NA

NA

29.

SIKKIM

2

NO

NIL

NA

NA

30.

TAMIL NADU

2

NO

NIL

NA

NA

31.

TRIPURA

2

NO

DLY. PERMIT (At the time of delivery)

NA

NA

32.

UTTAR PRADESH

2

NO

S.T. PERMIT NO. 31/32

NA

NA

33.

UTTARANCHAL

2

NO

S.T. PERMIT NO. 31/32

NA

NA

34.

WEST BENGAL

3

NO

WAYBILL FORM NO.42

NA

NA


Note:

1.

Local Sales Tax and Central Sales Tax Nos. of the consignee are essential to be mentioned in the invoice.

2.

States marked with * denote Entry Tax is applicable in case the consignee is not a registered dealer and has bought the goods directly from the suppliers located outside the state for own use. This is applicable only on certain specified items in Jammu & Kashmir, Punjab and Kerala.

3.

Toll Tax is applicable in Jammu & Kashmir - marked as **.

4.

Subjects to changes as per the government regulations.