Note
1. Information given in this guide is for general reference. Actual interpretation by the concerned
authorities may vary.
* Entry tax is applicable in case of non - commercial transactions when the consignee imports the goods
directly from a supplier located outside the state for sel-consumption and not for resale (Applicable onlu on certain specified items in Jammu & Kashmir, Punjab & Kerala)
** Toll tax applicable.
*** Only applicable In case of stock transfer or non-commercial transaction by a registered dealer

Entry tax is for selected items. Please enclose permits where necessary filling all columns, enclosing blank permit will incur penalty.

Please ensure c/nee contact details are complete for immidiate communication.

In- Case of Personal Goods Without L.S.T No & C.S.T No

Incase, the consignee is an individual 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."

Entry Tax is exempted 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

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

State Wise Government regulations details

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 individual 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."

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.
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 along with Form No 27B.
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 individual 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 inbound shipments into Assam, Sales Tax Form 22 or 24 is required

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.

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

For entry into West Bengal, a West Bengal Sales Tax Waybill Form 42 must accompany the consignment.
Only the following 14 Notified Items are exempted from the Sales Tax Way bill or Permit:
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 Cardio logical 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, bed sheets, bedspreads
The sales tax waybill must be obtained by the consignee and sent to the consignor.

The Punjab Central Sales Tax Number is an eight-digit number, which must always appear along with the registration date. E.g. 38542042 dated 04/07/01

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 individual

For inbound consignments into Gujarat, the Gujarat Sales Tax Octroi is applicable in
For inbound consignments into Mahrashtra, the Octroi is applicable
Commercial Invoice is Must with L.S.T No. & C.S.T no

Any commercial consignment irrespective of the value addressed to a registered dealer, Form 31 in original and duplicate with the CST and LST numbers, bearing the signatures of the consignee and the Sales Tax department of Uttar Pradesh must be provided
All shipments irrespective of the invoice value addressed to an individual, a government agency or an organization that is not a registered dealer and does not have a CST and LST number, Form 32 bearing the signature and seal of the consignee, consignor and the sales tax department of Uttar Pradesh must be provided
Form 32 is valid for one month. The validity of Form 31 is mentioned on the form.
The original copies of Form 31 and 32 are retained at the check post and a duplicate is delivered to the consignee along with the consignments.