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For all your Regulatory enquiries, you may Contact Us.
|The following are guidelines to assist you in completing regulatory formalities for your domestic shipments within India. The data is correct to the best of our knowledge. However, Transforce will not be responsible for any omissions or changes in procedures at the time of shipment
| General Requirements
- Any commercial shipment picked up for transit on our Ground/Air network should have:
Specific Requirements
|State & Union Territory
|Inbound Sales Tax form
|No of Copies Required
|Permit to be handed over by
|Validity of Form
|Entry Tax
|Outbound sales tax forms
|Refer End Notes
|Andhra Pradesh
|From X/600
|2(Both For Inbound+Outbound)
|Form X/600
|Tin no of consignee is must on invoices, Invoice must have APST NO;Form X & Form 600 both are same Sales tax Form.
|Note 1
|Form 61-Commercial Form62-Non-Commercial
|Inbound 2 Copies Outbound 1 Copy
|"Form 61- 6 Months Form 62- 6 Months (From issuing Date)"
|Form 63
|Inbound 2 copies ( Original & Duplicate)
|Note 2
|VAT form D-IX
|2(Both Incoming & Outgoing)
|Both Incoming /Outgoing Form have Validity for One Year from the date of Issue
|Vat form D-X
|For inbound,Form not required if value of the shpt is less than Rs. 10000;but Entry Tax will be Applicable
|Note 3
|Note 4
|Form 60
|Form 60 is must for Non-Commercial Shipments( 2 copies are kept at CP & 1 copy travels with the shipmentto Consignee)
|Note 5
|From 403
|3(Both Incoming & Outgoing )
|Form 402
|Note 6
|Form 38
|As per mentioned on the form
|Form 38
|Form not required if value of the shpt is less than Rs. 25000
|Note 7
|Himachal Pradesh
|HP permit-26
|30 days from the date of issue
|HP Permit-26
|Permit is generated at the barrier
|Note 8
|Jammu & Kashmir
|Vat form 65
|Form not required if value of the shpt is less than Rs. 5000
|Note 9
|As per the dates printed on the forms
|Note 10
|Individual Inbound shipments
|Application for obtaining Declaration for Transport of certain goods and Permit thereof
|Individual Inbound shipments
|Permit for Transport of Consignment in the State
|Individual Inbound shipments
|Within State & applicable for invoice Value >=50000
|2( Unique No required otherwise)
|Maximum 7 Days from the date of Uploading Form in System
|Form E Sugam
|For any type of Transaction by Registered dealer; Form E-Sugam is Required.
|Note 11
|Form 16
|Form 16-2 copies; Form 15-1Copy; Form 27B-1 Copy
|Form 16 & Form 27B are available in open Market & Form 15 duplicate copy is provided by shipper at Kerala
|Form 16 individual ownership Form-No specific validity period
|Form 15/27B
|These forms have no specific Validity Period
|Note 12
|Madhya Pradesh
|For Incoming shipments via Rail Form 60 is required
|For 50 required for Non-commercial shipments
|Note 13
|Octroi is applicable
|Note 14
|Form 402
|2(Both for Incoming & Outgoing)
|Valid For 3 months; if not issued within 90 days revalidation is to be done from Sales tax office
|Form 402
|Form 402A a must for unregistered clients/entry tax applicable for such shipments;The Entry-tax is paid in Sales Tax Office in Advance & obtain the Form & send to shipper with receipt to be accompanied with AWB.
|Note 15
|Note 16
|Vat Form 47
|2(Both Inbound+Outbound)
|Both Incoming & Outgoing Forms are valid for two years from the date of issue
|Vat form 49
|Note 17
|Tamil Nadu
|3 Copies(Outbound Form)
|Form JJ
|Tin no of Consignor/Consignee is must
|Note 18
|Uttar Pradesh
|Form 38 for Commercial shipments Form 39 for Non-Commercial shipments
|Series as per Notification of Sales Tax Authorities
|Note 19
|Form 16 for Commercial shipments Form 17 for Non-Commercial shipments
|One Month from the date of issue
|Up to Rs.5000; there is no requirement for Permit for Uttaranchal inbound shipments
|Note 20
|West Bengal
|Vat form 50A
|2(Part I &II)
|In the new electronic Process; it is one month by default;it can be revalidated based on requirement
|Vat Form 51
|Outgoing Form not yet Implemented by Sales Tax Dept.
|Note 21
- Andhra Pradesh
Inbound Shipments TIN No of consignee is must on all invoices and shipments send to Andhra Pradesh, If shipment is send to an unregistered dealer then shipper formal declaration is must. Invoice must have APST NOS.
Outbound Shipments Form X/600 is mandatory.
It is used 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 traveling without Form X/600 are liable to be impounded and penalized.
TIN No. of the consignee is must on invoices.
All shipments not featuring in the list given below are exempted from payment of Sales Tax and do not require Form X/600.
Inbound Shipments
Form X/600 is mandatory for select shipments traveling to Andhra Pradesh. A list of such shipments is appended below for reference.
Timber and logs cut into sizes such as beams, raffers and planks.
All pulses and dal i.e. Green gram, Black gram, Gulab gram, Tur dal, Masur dal, Moog dal and Kesari dal, the import these stuff would be under 14A and 15 III Schedule of APGST Act.
Electrical goods such as Electrical wires, Switches and Switch bozes , all kind of Bulbs and lights, Washing machine, transformers and generators.
Part and accessories of automobiles and automobile spare parts, including spare of Tractors and bulldozers.
All kind of foot wear including plastic footwear, Spares of shoes, shoe polishes of All kind, polish brushes and shoes horns.
Paper of all kinds 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 copy of the form is to be submitted at the check post..
In the absence of CST & TIN/LST numbers of the Consignee Invoice carrying Central Sales Tax of 10% is acceptable.
Form X and Form 600; both are same Sale Tax Form.
- Assam
Sales Tax Form 61 is required for all Inbound shipments.
All Commercial shipments including Stock Transfers, irrespective of the value require to travel under Form 61.
All Non commercial shipments irrespective of the value require to travel under Form 62.
Both Forms validity dates are 6 months from the date of issuance.
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 Assam. With out the seal and signature of any one mentioned above the form is considered to be invalid
Exempted Shipments:
All personal shipment destined to the state of Assam is exempt from payment of Sales Tax except
-Very high value shipments
-Large quantities of a said productfor instance 10 computers consigned to an individual
- Bihar
Out bound shipments
Form D X is required for shipments traveling out of Bihar.
Inbound shipments
All commercial shipments must travel under Form No. D IX ;also known as Bihar road permit whose value are over Rs.10000.
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 handover the same along with other paperwork's to our pickup staff.
The Form needs to bear the seal and signature of the Consignee and the sales tax authorities of Bihar. With out the seal and signature of any one mentioned above the form is deemed invalid.
Required affidavit copy for shipments consigned to unregistered dealer.
Shipments below Rs.10000 do not require Form but Entry Tax will be applicable on them.
Both Incoming & outgoing Forms have validity period of 1 year from the date of issue.
- Chandigarh
Inbound Shipments:
No specific requirement for shipments travelling to Chandigarh
TRANSFORCE CAR office delivers shipments at Mohali, which falls under Punjab.
TRANSFORCE CAR office delivers shipments at Panchkula, which falls under Haryana. Hence paperwork requirement is same as for Haryana, which will be dealt separately.
- Chhatisgarh
Inbound shipments
All commercial shipments for Chhatisgarh must have TIN NOS OF SHIPPER & CONSIGNEE.
All non-commercial shipments for Chhatisgarh must have Form No. 60. Sales tax department issues this form to the applicant in Chhatisgarh. 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 Chhatisgarh. With out the seal and signature of any one mentioned above the form is considered to be invalid.
- Gujarat
Inbound shipments
Form 403 is required for shipments traveling to Gujarat. Octroi is not applicable in 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 traveling without Form 402 the same are liable to be seized and penalty levied.
- Harayana
Inbound Shipments:
Vat Form38 (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 38 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 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 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 38.
Exempted shipments to Haryana
Any Shipment; no matter what the content, with value of Rs 24,999 or less is exempted from Sales tax. But declaration from consignee helps in clearance at check post.
Outbound Shipments:
Vat Form 38 (Outward) is a must for all outbound commercial shipments without a value limit
- Himachal Pradesh
For Himachal Pradesh we need consignee CST which is always a 4 digit Number. For non registered Customers we need the purchase order copy for clearance. Form 26 is obtained en route while entering Himachal Pradesh.
Commercial Printed Invoice with shipper and Consignee TIN number required with clearly mentioning the commodity; Quantity; value since some of the shipments entertain Entry Tax. Stock Transfer to accompany with the Gate Pass challan with Tin Number of shipper and consignee and stock Transfer Letter on the Company Letter Head.
In case of non-registered Customers; Purchase Order Copy is Required.
From 2010 on some items Entry-Tax is validated. Those are
(i) The entry No. 1 shall be substituted by the following, namely:
"Diesel, Lubricants and furnace oil including such other oils being used as oil fuel except LPG for domestic use and kerosene."
After existing item No. 7, the following new items shall be inserted, namely:-
Sr. No. Goods Rate of 8. All type of advertisements/ publicity material 5% 9. Waste material and scraps of all types 4% 10. All items purchased by Government Departments, Boards 3% 11. Corrugated boxes and mono cartons 5% 12. Motor vehicles purchased from any place outside the State 5% 13. LPG cylinders imported from outside the State for commercial use 5%
The Government of Himachal Pradesh has introduced a new Entry tax legislation wef 7 April 2010. The new Entry tax legislation (The Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010) seeks to levy Entry tax on specified goods brought into a local area for the purpose of use, consumption or sale therein.
Key features of the new legislation are as follows:
. Entry tax would be levied on entry of specified goods such as diesel, lubricants, iron & steel, cement, goods used in works contract at specified rates ranging between 4% to 7%.
. Threshold limit of one lakh rupees (in terms of value of goods brought into the local area) has been prescribed, provided such goods are meant for use in manufacturing or processing activities. In all other cases, threshold limit has been prescribed at two lakh rupees.
. Liability to pay Entry tax would be on a dealer who brings or causes to bring such specified goods in the local area within the State of HP.
. No fresh registration under the new Entry tax Act should be required for dealers who are already registered under the HP VAT Act. Such dealers would be deemed to be registered under the said Entry tax Act.
. Entry tax exemptions have been provided in respect of following:
- Goods on which VAT under the HP VAT Act has already been paid or has become payable;
- Goods which are resold (in same form) outside HP/ in the course of inter-state trade or commerce/ in the course of export outside India;
- Goods on which Entry tax has already been levied under the said Act; and
- Specified goods which primarily include goods exempt from VAT under the HP VAT Act. . Special provisions have been introduced with regard to levy of Entry tax on motor vehicles in the State.
. Provisions pertaining to payment of taxes, interest, tax authorities, assessment etc under the HP VAT Act have been made applicable to the new Entry tax Act also.
- Jammu & Kashmir
Inbound Shipments:
VAT Form 65 is a must for all Inbound commercial shipments valued over Rs 4999.
The Carrier needs to ensure the Sales tax numbers correctly and clearly mentioned while filling the VAT65.
At the time of delivery one copy of the form is to be endorsed by the consignee and handed over to the carrier who has to submit the same back at the point of issuance of the form.
Entry tax is applicable. Even Govt. organizations are not exempted from payment of Entry Tax.
- Jharkhand
Inbound shipments
FORM JVAT 504G is a must for all Commercial shipments consigned to Jharkhand .
The FORM JVAT 504G is issued by the sales tax department to all registered dealers.
The FORM JVAT 504G is to be collected by the consignor and sent to the consignee, who will handover the same to Transforce pickup staff along with the Invoice.
The form JVAT 504 G should bear the seal and signature of the Consignee and the sales tax authorities.
Any FORM found with out the seal and signature of any one mentioned above could result in the Permit being considered as invalid.
TIN no and PAN is a must on the FORM JVAT 504G.
Affidavit copy is required for the Shipment to the individual.
For within the State Transportation; JVAT 503 is required.
JVAT 502 is for individual inbound shipments. It is the application for transporting of certain Goods & for obtaining Permit thereof.
JVAT 504P is for registered dealers within state. It is applicable for value More than Rs.50000.
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 JVAT FORM 504B 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 FORM JVAT 504B.
- Karnataka
Inbound shipments
It has been clarified by Authorities that Unique Number or Form e-Sugam is MUST from 1st March 2011. As per information any shipment travelling into Karnataka must fulfill above requirements which will help in clearance.
The process is as detailed below which has to be followed by Shipper/Consignee
1) Registered Dealer in Karnataka who brings shipments into Karnataka can enter the details of shipments been purchased in system by using the password, after which system will generate Unique No, After getting the Number he can print the Form with details. He has to then forwarded the Form to Shipper who can handover to Transforce for carrying shipments into Karnataka.
2) Consignee also can note down the UNIQUE NO which will be 10 digits and pass it to Shipper who in turn can write on invoice and handover the shipments to BD.
AS PER ABOVE INFORMATION SHIPMENTS CAN TRAVEL WITHOUT FORM e- SUGAM (WITHOUT HARD COPY) , BUT UNIQUE NO IS MUST & MANDATORY ON INVOICE TO AVOID DELAY IN CLEARANCE & PENALTIES
UNIQUE NO has to be correct and person writing the no has to write and verify the no before handing over the shipments. Pickup Staff has also to ensure that 10 digit no is provided and check if Contact no of Consignee has been written on Invoice for further clarifications if any.
3) Once the Unique No./Form is handed over to Authorities by Transporter/Carrier they will get the same checked and registered in system by mentioning the date of checking & clearance with Name and Designation.
E-Sugam Form applicability for items inbound into Karnataka
1 All kinds of Automobile Parts and accessories. 2 All kinds of Electrical goods and Appliances. 3 Cement. 4 Dry Fruits. 5 Edible Oil including Vanaspati. 6 Flooring/Wall ties of all kinds. 7 Glass. 8 Granite/Marble blocks; slabs and tiles. 9 Gutka. 10 Iron and Steel as described in item iv of Section 14 of the CST Act;1956. 11 Machinery of All kinds. 12 Plywood; Veneers; Boards including flooring boards and laminated sheets. 13 Timber including Eucalyptus and Casurina. 14 All Kinds of Furniture 15 Hardware Paper 16 Sanitary Fittings 17 Plastic Granules of every description 18 Cement Concrete Blocks and Cement bricks of all sizes 19 Ready Mixed Concrete 20 Paints and Bitumen including coal Tar
Outbound Shipments
Any commercial shipments travelling as a sale is required to carry Form E-Sugam is required for the below items for the below shipments (if value exceeds Rs.20000).
1 Arecanut. 2 Cardamom. 3 Cashew. 4 Coffee Seeds. 5 Cotton. 6 Edible Oil including Vanaspathi. 7 Flooring/Wall tiles of all kinds. 8 Glass. 9 Granite/Marble Blocks; slabs and tiles. 10 Gutka. 11 Iron and Steel as described in item iv of Section 14 of the CST Act;1956. 12 Oil Seeds including coconut and copra. 13 14 Plywood;Veneer;Boards including flooring boards and laminated sheets. 15 Rubber. 16 Scrap of ferrous and non-ferrous metals. 17 Timber including Eucalyptus and Casurina. 18 Ores of all kinds. 19 All Kinds of electrical goods including Appliances. 20 All kinds of Automobile parts and accessories.. 21 All Kinds of Furniture 22 Hardware Paper 23 Sanitary Fittings 24 Plastic Granules of every description 25 Cement Concrete Blocks and Cement bricks of all sizes 26 Ready Mixed Concrete 27 Paints and Bitumen including coal Tar
Validity of E-Sugam Form is refixed. New validity period is like below :
a. 2 days for the distance of less than 100 kms.
b. 3 days for the distance in between 100-500 kms.
c. 5 days for the distance in between 500-1000 kms.
d. 10 days from the distance more than 1000 kms.
For all others moving outside not as a sale - like a stock transfer or being sent for repairs also Form E Sugam is to be used.
Every Registered Dealer will be provided with a Password & a unique Number while entering information into system. This number is to be provided at the Check post by the Transporter/Driver where vehicle will be interrupted within the State.
As per latest notification regarding E-Sugam Form; it is clarified by the Authority that putting Vehicle Number and LR/Air waybill Number for traveling shipments through Surface is not must.
Entry tax is applicable for selected items in Karnataka. The Items are Machinery, Lubricant Oil, Diesel, Sugar, Gutka, and all Tobacco products.
- Kerala
Outbound Shipments
Four copies of commercial invoice with the TIN & CST nos. of the shipper is Required.
In the absence of invoice, i.e., if the shpt travels out only with a delivery challan (or) stock transfer memo, Form 15/27B. Form 15/27B is in triplicate, serially machine numbered and marked original, duplicate & triplicate. The consignor obtains the form from Kerala sales Tax authority with their seal. Original is submitted to assessing authority, by the shipper, duplicate submitted to Transforce/carrier accompanies the shipment along with other paperwork and handed over to consignee at destination and triplicate retained by the consignor. These forms have no specific Validity Period.
Form 27-b is a mandatory requirement for all the goods comes out of the State.
For Inbound Shipments into Kerala:
FORM 16 IS MUST for inbound shipments to Kerala.
Four copies of Commercial invoice is required. The invoice should be in original (or) carbon copy. No fax/Xerox copies are accepted. FORM 16 duly filled in should accompany with the shipment.
For registered dealers, the TIN & CST Nos. of the c'nee to be mentioned in the invoice itself. (The c'nee 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 goods value exceeds Rs. 5000/-, the said form should be counter signed by an officer not below the rank of Assessing Authority (i.e., Commercial. Tax Officer/Sales Tax Officer) of the Circle in which the c'nee's place falls.
If the goods value is below Rs. 5000/- form 16 to be filed only with the c'nee's seal/sign. Form 16 can be downloaded from Internet. It has no validity period.
If the form 16 is not produced (or) not countersigned by an officer, goods will be detained by the regulatory authorities demanding to pay security deposit the %age 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 Ready-made 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 Purchase order is required.
Advance Tax is to be paid for the following commodities at the rate mentioned against each item. If is computed from the value of the goods + freight charges + a gross profit @ 5% of the total value.
Commodities Rate of Tax Marble Slabs and Tiles 20% Granite Slabs and Tiles 20% Ceramic Floor and Wall Tilesincluding vitrified tiles 20% Lift, Elavators and Escalators 12.50% Glass Sheets 12.50% Cuddapah Stones,Kotta Stones, any other similar stones and slabs 12.50% Readymix Concrete 12.50% Generator whether assembled or not 12.50% Timber 12.50% Live Chicken and Chicken meat 12.50% Petroleum Products other than LPG 12.50% Paints 20
For the goods imported from the other countries, original invoice, Xerox copy of bill of entry and original/carbon copy of delivery challan from the clearing & forwarding agent should be produced.
[See Rules 58 (18)]
1. Full name and address of the person
who owns the goods. :
2. Details of the goods transported
a. Number of Packages/cases/bundles/
bags etc. :
b. Weight :
c. The value of the goods estimated :
3. Extent of agricultural holdings with
Suvey No. of the person mentioned :
in item (1)
4. The name of the place to which the :
goods are transported.
5. The name and the No. of the
vehicle/vessel through which the :
goods are transported.
6. The place from which the goods
are transported :
7. The purpose for which the goods :
are transported
8. If for sale the name and address of
the person to whom he (the owner of :
the goods) usually sell goods (if
the purchaser is a registered
dealer, the registration certificate
No. and the officer in which
is registered should also be given)
I/We .....................declare that to the best of my/our knowledge that the information furnished above is true and correct.
Place: Name and Signature of the owner
of the goods
Date :
Note : In case when the value of the goods exceeds Rs.5000/- this certificate should be counter signed by an officer of the Commercial Taxes Department of not below the rank of an assessing authority, with name, designation and office seal.
- Madhya Pradesh
Inbound Shipments
Form 49 is mandatory for commercial shipments traveling to Madhya Pradesh.
Form 49 is applicable only for inbound shipments coming through Surface/Air mode.
Shipments which are coming through Railways require Form 60.Shipments coming through surface can not be accompanied with Form 60.
Form 50 is mandatory for personal/ non commercial shipments traveling to Madhya Pradesh.
Entry tax is applicable for Madhya Pradesh.
Note: Shipments exempted from payment of Entry Tax or Sales Tax forms are as under:
(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 3 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, Almancs, 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 Cowdung 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 tabacco, products including cigarettees, 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 prearations 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 establishement 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
i. Flat plat solar collectors
ii. Concentrating and pipe type solar collectors
iii. Solar cookers,
iv. Solar water heaters
v. Solar crop driers and systems
vi. Solar air/gas/fluid heating system
vii. Solar refrigeration, cold storages and air conditioning system
viii. Solar stills and desalination systemix. Solar pumps based on Solar Thermal and Solar photovoltaic conversionx. Solar power generating systems
xi. Solar ohoto voltaic modules and panels for water pumping and other applicatins
xii. Windmills and any specially designed devices which run on windmills
xiii. Any special devices including electricity generators and permps running on wind energy
xiv. Bio-gas engines and bio-gas plant and accessories and equipments connected therewith for utilising energy from bio-gas.
xv. Agrigultural and Municipal waste conversion devices producing energy from biomass
xvi. Equipment for utilising ocean waves
Hydrams or Hydraulic ram or similar other devices using energy derived from flowing or stored up water
28 Salt 29 Sirali, bageshi, baroo, date leaves, baskets made out of such leaves, tattas, fans, curtains, mattings 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) 30 (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).
(ii) Certified seeds and truhfully treated seeds.
31 Unbranded bread, eggs, meat, livestock, poultry, fish and fish seed. 32 Water other than aerted, mineral and distilled water and water sold in sealed containers. 33 Wooden Bullock cart, wooden wheels and bullock cart axle of iron and steel. 34 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 applicable.
- Octroi is applicable in Maharashtra
- Maharashtra is one of the state in the country, which still has octroiable zones.
The below listed Transforce locations are octroiable zones
Area Code Area Code Nagpur NGP Sangli SAG Dombivili DKU Nasik NSK Mumbai BOM Pimpri & Chinchwardi PMC Kothrud (Pune) KTD Ahmednagar XHX Pune PNQ Akola OLA Amravati AMT - -
** Octroi is removed in Kolhapur effective 1.4.2011.As per the new procedure one photo copy of the invoices of each shipment is to be submitted at the Check post naka.
** Octroi is removed in Aurangabad effective from 1.7.2011. LBT( Local Body Tax) which is 2% of declared value needs to be paid by the customers directly to the Corporation which is paid as per rules and process of LBT by filing returns.
What is Octroi?
The word Octroi has its roots in the French word 'Octroyer' which is derived from a Latin word auctorizare, the literal meaning being to authorize or to grant. It used to denote a tax levied on goods brought into town, and was collected at the city gates. Since this levy was imposed under Octroyer, that is, a royal grant, it was known as octrois, which later became Octroi.
In modern usage Octroi is a local tax collected on articles brought into a town for local use by various local bodies like corporations, municipalities, zilla parishads, village panchayats etc.
Levy of Octroi is based on the value, weight, length and number of articles. Basis of levy may vary from State to State or even between different local bodies within a State.
Municipal Corporation of Mumbai is known as Bruhanmumbai 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 the Greater Bombay 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
1. Import by Sea : Docks Wharfs
2. Import by Rail : Railway stations, Depots, Sidings
3. Import by Air : Airport terminals
4. Import by Road : Municipal octroi posts at roads across Greater Bombay limits
For shipments received by air Transforce clears through the dedicated octroi terminal available at BDA for apex shipments. 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 Eastern Express Highwaynaka
Transforce clears through Octroi all surface shipments only through EEH naka
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.
- Octroi in Mumbai is paid through forms, which gives complete details of the shipments. The form is filled in duplicate. Form `A' is the original form and form `B' is duplicate copy. While calculating octroi the freight is included to the invoice value.
- The 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 its through Transforce to the consignee.
- In the event of wrong payment of Octroi or rejection of a 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 has 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.
- 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)
- 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 Transforce 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 post listed above.
- At the exit check post, the Octroi inspector checks and stamps the N-form and returns the Original copy of N-form to Transforce staff.
- For apex shipments received by surface for upliftment by air, the Transforce 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 Transforce staff.
- This copy of N-form along with other paperwork and the 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 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 consignee in case he wants exemption form Octroi.
- Incase for some reason the point of exit/export needs to be changed Transforce staff will have to file application for redirection paying the requisite fees.
- Incase of non closure of N-form both the consignor and the carrier, in our case Transforce, 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 goods imported or exported into or out of Mumbai.
- This facility is available for shipments traveling 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'.
- R-Form is to be filled in triplicate. At the time of opening, the Octroi Official retains original copy; duplicate and triplicate copies are returned to the carrier/ customer.
- At the time of closing, the duplicate and triplicate copy, the invoice, deposit receipt along with the shipment is to be produced at the check post. After due inspection the officer affixes his signature with remarks on these copies and retain the duplicate copy. Triplicate copy is handed over to customer, which along with the temporary deposit receipt is used to claim refund from BMC.
- The validity of R-Form is for six month. Any shipment imported or exported in or out of Mumbai has to return within 6 months, failing which the R form deposit will stand forfeited.
- Amount paid as temporary deposit is refunded after deducting 10% as administration charges.
- This is required for exemption of Octroi for articles imported into Mumbai by charitable institution for charitable purpose
- 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 the charitable purpose for which they have been imported. Photocopy of the charitable certificate is to be submitted at the time of clearance under X-form.
- 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 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.
- 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 kgs.
- 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.
- 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.
- 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.
- 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.
- For 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 bonafide use of production of declaration by them
a United Nations Organization
b. Internal civil Aviation Organization
c. World Health Organization
d. International Labour 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.
Shipments addressed to SEEPZ location in Mumbai require Exemption Certificate is obtained from Municipal Corporation of Greater Mumbai. At the time of Clearance same needs to be produced to BMC Authorities.
- Orissa
1) If the Consignee is a Registered Dealer - Form 402 along with an Invoice with TIN/CST nos mentioned on it is mandatory. It is within the rights of the Sales tax officer examining the paperwork to disallow or impound such shipments, which are found traveling with hand written invoices.
2) If the Consignee is an unregistered dealer - Entry tax will be applicable. In addition, Form 402A and invoice is 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.
3) If 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 or even C/o Address.
4) If the Consignee is Govt/Embassy/Defense/Institutions - Entry tax will be applicable. In addition, Form 402A and invoice is mandatory. However the Orissa Sales Tax Commissioner is empowered to issue an Tax Exemption Certificate to such consignee.
5) In a nutshell; Form 402A is a must for Unregistered Dealer/ Clients. Entry Tax is applicable for such shipments. The Entry-tax is paid in Sales Tax office in Advance; form is to be obtained & send to origin( shipper) with receipt to be accompanied with the AWB.
As per the latest notification circulated by Orissa Commercial Tax authority; 4% VAT tax will be applicable for Sugar & Textile fabrics items effective from 8.4.2011.
If it is a handloom saree , declaration has to be taken from authenticated authority about the item , only then it will work as an exempted item.
- Punjab
The invoice should bear the TIN no. of consignee.
In case the consignee has applied for CST/LST nos then A/F certificate from consignee is required for clearance. 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 the Form 25 is not closed. Form 25 is a transit pass which needs to be opened and closed by the transported/carrier at the entry and exit check-post without fail.
Stock Transfer to accompany with the Gate Pass challan with Tin Number of shipper and consignee and stock Transfer letter on the Company Letter Head.
In case of non-registered consignees; purchase Order Copy Required. Shipments going through Sales tax clearance at Shambhu Border; need Affidavit from Consignee factualising the Statement that it is not his personal usage and not for further Sales.
- 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 paper works at pickup.
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.
Exempted Shipments :
If the items( listed as applicable for VAT-47) are not coming for resale but 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 obtain declaration from the consignee with out which a penalty of 30% of 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.
A. If the consignee is not a registered dealer with sales tax department for e.g. Individuals, Banks, Govt. Officers, Insurance company, Charitable trust, Financial Institutions and 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.
B. If the declaration does not accompany the shipment then obtain declaration from the consignee without which a penalty of 30% of invoice value will be levied on the consignee.
If Transforce, DEL is sending medicines to TATA INFOTECH in Jaipur for resale, Form 47 must accompany the shipment.
If Transforce DEL is sending computer to their office Transforce in Jaipur for their own use and not for sale then a declaration is a must stating that goods are for personal use only, along with the challan and declaration the Xerox copy of original purchase invoice/bill should be enclosed. Entry tax will be applicable @ 4 % on declared value.
Those dealer who pay quarterly Entry tax to Rajasthan govt need to provide RET no. [Rajasthan Entry Tax no] on invoice.
List of entry Tax as below.
Finance department, Tax division,
Notification Jaipur March 8 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 wated 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 then lanced poppy head) . 1.5% 13 Suji and flour 2% 14 SGwar whether whole or spitted including dal whether refind not and gwar gum 2% 15 Toptical fiber, 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,propene,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 GLiquefied 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 trailors. 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 Aluminum structural. Steel fabrication items including G.S.Stay sets, insulators pin insulators, switch fuse units and isolators. /FONT> 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%
Below items are applicable for Form VAT-47.
1. All kinds of furniture including molded furniture.
2. All kinds of lubricants.
3. All kinds of mattresses, cushion, pillows, all types of sheets, and other articles made from foam rubber or plastic foam or other synthetic foam and rubberized coir mattresses.
4. All kinds of toilet & washing soap and detergents.
5. All types of bearings.
6. All types of sanitary goods including sanitary pipes and fittings.
7. All types of electrical goods including UPS and CVTS.
8. Butter & Deshi Ghee.
9. Computers, its soft wares, floppies and parts.
10. Cooling equipments including air conditioners and refrigerators.
11. Copper in all its forms including wires.
12. Dry fruits including Clove, Cardamom, Pepper and betel nut.
13. Raw or refined edible oil and Hydrogenated vegetable oil.
14. Electronic items including TV, VCR, VCP.
15. Iron & Steel as defined under Section 14 of the CST Act.
16. Parts of Automobile & Tractor except when used in manufacturing of automobiles or tractors.
17. Pan massala, Gutkha and Churi.
18. Paints, varnishes, color and dyes.
19. Timber, ply woods, Nuwood and Laminated sheets.
20. Tele-communication and sound transmitting equipments including Cellular & Cordless telephone, Fax and Pagers.
21. Tea.
22. All types of yarn, whether cotton, woolen or synthetic.
23. Metallic Utensils.
24. All types of crockery.
25. Plastic goods, PVC granules except when used as raw material for production of plastic goods.
26. Rubber and goods made of rubber.
27. All kinds of paper and paper products including exercise books.
28. All kinds of tiles.
29. Rice.
30. All kinds of foot-wear.
Outbound Shipments
All shipments going out of Rajasthan must carry FORM 49. Both Incoming & Outgoing Form have validity of 2 Years from the date of issuance.
- Uttar Pradesh
Form 38 is mandatory for all commercial shipments traveling to Uttar Pradesh.
Form 39 is mandatory for all personal/non commercial shipments traveling to Uttar Pradesh.
Inbound Shipments
Commercial shipments to Uttar Pradesh require to be accompanied by Form 38, Along with Form 38 a commercial invoice filled with all details is a must. The Form should bear stamp and signature of the shipper, consignee and the sales tax authority of Uttar Pradesh.
Non-commercial shipments addressed to individuals, Govt. Agencies and Unregistered dealers require to be accompanied with Form 39.
Forms 38 AND FORM 39 are in 3 parts marked original, duplicate, triplicate. Original part is retained by Sales Tax department of check post at the time of entry and the duplicate delivered to consignee along with the shipment.
Form 38 and 39 are issued by UP sales tax authority. Form 39 is valid for one month only. Validity of Form 39 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 consignee. The original and duplicate copies of these forms as applicable should be signed and stamped by consignor, consignee and sales department of UP.
Note: Form 38 and 39 without signature and stamp of Sales tax department of UP is 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.
Outbound Shipments
There is no form required to go shipments out of Uttar Pradesh.
- Uttaranchal
Inbound shipments
Commercial shipments to Uttaranchal require to be accompanied by Form 16, Along with Form 16 a commercial invoice filled with all details is a must. The Form should bear stamp and signature of the consignor, consignee and the sales tax authority of Uttaranchal.
Non-commercial shipments addressed to individuals, Govt. Agencies and unregistered dealers require to be accompanied with Form 17.
Forms 16 and 17 are in 3 parts marked original, duplicate, and triplicate. Original part is retained by Sales Tax department of check post at the time of entry and the duplicate delivered to consignee along with the shipment.
Form 16 & 17 are issued by Uttaranchal sales tax authority Form 17 is valid for one month only. Validity of Form 17 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 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: Form 16 & 17 with signature and stamp of sales tax department of Uttaranchal is 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 with out Forms 16/17 for shipments sent within Uttaranchal (i.e. origin and destination are both in Uttaranchal).
Entry Tax is not applicable in Uttaranchal.
For inbound shipment No Form is Required for shipments valued up to Rs.5000/-.
Outbound shipments
There is no sales tax form required for shipments traveling out of Uttaranchal.
- West Bengal
Inbound shipments
There is a major change in West Bengal Sales Tax Process. Earlier Form 50 has been replaced by Electronic Form 50A.
Under new Sales Tax Law importing Registered dealer (Consignee) can generate on line (Through Internet ) Way Bill ( Permit ) consisting of PART-1 and PART-2.
Surface Shipments
Shipments are to be provided with both Parts. PART II can be generated by the Customer with/without vehicle No.
Transporter/Courier Company can write down Vehicle no in PART II before entering the shipments into West Bengal. For direct Vehicle, Origin point must ensure that the Vehicle No is entered into PART II.
Air Shipments
Air shipments have to travel with both PART I & PART II. Air shipment cannot travel with PART 1 only. Hence shipments which are to be connected through the AIR must travel/connected with PART I AND PART II WITHOUT FAIL
. Rail Shipments
Rail Shipments(DSP) also require to travel with two parts. In PART II AWB Number and destination Railway Staion Name is to be mentioned .
Octroi is not applicable to shipments for West Bengal.
Entry Tax is not applicable to Shipments for West Bengal.
1. Agricultural implements manually operated or animal driven.
2. Aids and implements used by handicapped person.
3. Aquatic feed, poultry feed and cattle feed including grass, hay and straw but not including aquatic, poultry and cattle feed supplement, additives.
4. Betel leaves.
5. Books, periodicals and journals but not including exercise books, drawing books, graph books, account books, laboratory books, diaries, letter pads.
6. Bread except pizza bread containing any types of fruit or vegetable.
7. Charka, amber charka, handlooms and handloom fabrics and Gandhi topi
8. Charcoal.
9. Coarse grains other than paddy, rice, and wheat.
10. Coconut fiber.
11. Condoms and contraceptives.
12. Cotton and silk yarn in hank.
13. Curd, lassi, butter milk and separated milk.
14. Earthen pot but not including ceramic pot.
15. Electric energy.
16. Firewood.
17. Fishnet and fishnet fabrics.
18. Fresh milk and pasteurized milk.
19. Fresh plants, saplings and fresh flowers.
20. Fresh vegetables and fruit.
21. Fresh garlic and ginger.
22. Glass bangles.
23. Human blood and blood plasma.
24. Idols, toy and doll made of clay.
25. Indigenous handmade musical instruments.
26. Kumkum, bindi, alta and sindur.
27. Lac and shellac.
28. 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.
29. Matsticks and reed obtainable from cyperus corymbosus known locally as Gola methi, madur kathi, mutha, or cyperus corymbosus malaccensis known as Chimati pati.
30. Meat, fish, prawn and other aquatic products when not cured or frozen; eggs and livestock and animal hair.
31. National flag.
32. Organic manure.
33. Paddy, rice, wheat, pulses, flour, atta, Maida, suji and besan.
34. 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.
35. 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.
36. Rakhi
37. Raw jute
38. Raw wool
39. Sago and Tapioca globules
40. Salt
41.Salted cooked food made wholly or principally of flour, atta, suji or besan that is to say singra, nimki, kachuri, lichi, radhaballavi and dalpuri.
42. Seman including frozen semen.
43. Silk worm laying,cocoon and raw silk.
44. Slate and slate pencil.
45. Sugar manufactured or made in India and khandasari.
46. Seeds of all varieties.
47. Sweetmeat other than cake and pastry but including curd.
48. Green Coconut commonly known as daab.
49. Textile Fabrics made wholly or partly of cotton, rayon, artificial silk or wool manufactured or made in India.
50.Tobacco, including cigarette, cigar, cheroot, smoking mixture for pipe and Cigarette, biri, chewing tobaco, snuff and tobacco for hookah, that is to say tobacco paste, ready for hookah, when such items are manufactured or made in India.
51. Toddy, Neera and Arak.
52. Unprocessed green leaves of tea.
Outbound Shipments
All commercial shipments traveling out of West Bengal require VAT Form 51 to be accompanied with the shipment.
Logistics Solutions Once communicated to us we pick up material from any part of the country at any hour of the day and deliver it to any part of the country at any hour. We break all rules to meet any urgent requirement of our clients and work virtually for 24 hours a day.


text:
Human Teeth, Small Already, Keep On Shrinking
By JOHN NOBLE WILFORD
Published: August 30, 1988
PEOPLE with especially small teeth may represent the advance guard of human evolution, at least in dentition. They seem to be at the forefront of a 100,000-year trend.
Scientists have long known that human teeth have been getting smaller. Now anthropologists at the University of Michigan have produced strong evidence identifying the onset of this evolutionary trend, establishing the rates of size reduction and showing that in the last 10,000 years tooth size on average has been shrinking at twice the rate it had been for the previous 90,000 years. The anthropologists said teeth should continue to get smaller in future generations as the importance of large, strong teeth in survival further diminishes.
Moreover, the study has given scientists new insights into the link between the last Ice Age, the introduction of ovens in the ground and the size of human teeth. This has also led to a new hypothesis on how people happened to start cooking their food, a scientific venture into territory claimed so imaginatively in 1822 by Charles Lamb in his humorous essay, ''A Dissertation Upon Roast Pig.''
In an analysis of millions of teeth collected all over the world in the last 25 years, Dr. C. Loring Brace, an anthropology professor who headed the Michigan study, measured the surface area of molars and incisors from prehistoric people and modern humans. Teeth today, he discovered, are on average half the size of those with which Neanderthals tore and chewed raw mammoth flesh before the last glaciers descended over northern Europe 75,000 to 100,000 years ago.
These hunters apparently became the dental trend-setters in response to their frozen environment. It was then, at the start of the last Ice Age, that teeth began to decrease in size at the rate of 1 percent every 2,000 years. Previously, the size of teeth in human ancestors had remained stable for tens of thousands of years.
This was also the time and place for which there is definitive evidence of the first known cooking of food by human ancestors, said Kevin D. Hunt, a graduate student working with Dr. Brace on the study. Excavations have turned up deep sediments of ashes and other remains of earth ovens prepared by Neanderthals that were similar in construction to those used even today in New England clambakes or Polynesian luaus.
Dr. Brace's hypothesis about the origin of cooking is derived from the correlation between the advent of earth ovens and the beginning of steady tooth reduction. As northern Europe was plunged into a deep freeze, the theory goes, the Neanderthal hunters were faced with the problem of how to eat meat that froze soon after a kill. Their solution was to use fire to thaw the meat.
They scooped out a pit, lined it with rocks and built a fire. As the fire burned down, the ashes were raked aside, and joints of meat or whole animals were placed among the hot rocks. The meat was protected with hides or leaves, and the entire oven was sealed with a covering of dirt.
Eventually, Dr. Brace says, people discovered they could cook as well as thaw meat in these earth ovens, and that the cooked food was tastier and easier to chew and swallow.
In Lamb's essay, cooking was also an accidental discovery. One day the cottage of a Chinese swineherd burned to the ground, roasting a litter of new-farrowed pigs. The son, Bo-bo, stooped down to feel one of the parched pigs and burned his fingers. He stuck the fingers in his mouth to cool the burn. He liked what he tasted, and from then on it was observed that cottages were burning down every time a sow farrowed. Food-Processing Changes
Dr. Brace's group concluded, in a report in the journal Evolution, that it was not dietary change but a change in food-processing techniques that provided the conditions for the onset of dental reduction seen in the last 100,000 years. The anthropologists also noted that pounding, grinding and milling tools became common in this period in many parts of the world, perhaps contributing to the trend toward smaller teeth.
Soon after the Ice Age ended, about 10,000 years ago, the reduction accelerated to a rate of 1 percent every 1,000 years, the anthropologists said, because of the introduction of pottery, which made it possible to stew food to a liquid consistency. Large teeth became even less essential to survival.
''It is no accident that we discover cemeteries full of people with no teeth in those regions that had pottery and earth ovens,'' Dr. Brace said, noting that the people had apparently survived for years without teeth. ''But in areas without those things, the cemeteries are full of people who still have most of their teeth.''
This theory could explain why the teeth of northern Europeans and their descendants are smaller than those of Australian Aborigines, Dr. Brace said. The glaciers forced the Europeans to develop the cooking technology that led to tooth reduction. Aborigines, however, did not develop the technology until about 10,000 years ago and, consequently, they got a late start in tooth shrinkage. Argument Is Disputed
Dr. Brace disputed the argument that dental reduction could have been caused by an invasion of new people into Europe from the east, replacing the resident Neanderthals. His analysis, he said, showed that fossil teeth from the Middle East at that time were strikingly similar to those of contemporaries in northern Europe.
It was cooking, in the view of Dr. Brace and his colleagues, Mr. Hunt and Karen R. Rosenberg, that ''changed the nature of the selective forces that had once operated to maintain the jaws and teeth.'' The size reduction may thus be the result of mutations alone, making this one instance in which natural selection is not the main agency of evolution.
In pre-cooking times, those with the largest teeth were the fittest for survival. They were not as likely to wear down their teeth completely and lose them, from the chewing of raw and gritty food, and so they survived until they were old enough to reproduce. Those with small teeth were at higher risk of dying of starvation before reaching sexual maturity. The genes for large teeth, rather than small teeth, were the most likely to be passed on to succeeding generations. Any mutation that increased the size of teeth would spread.
But once human ancestors with smaller teeth were not selected out of the population, more and more of them were passing on their genetic traits. Over a long enough time, this would lead to a reduction in the size of teeth. According to the Probable Mutation Effect, a recent theory of evolutionary change, when mutations alone are operating, the most probable effect is the reduction in size of a particular feature, such as teeth. Theory on Face Size
As for the contention that teeth became smaller because faces did, Mr. Hunt said that was ''backward reasoning.''
There is no known survival advantage in having a smaller face, he noted. Instead, he added, when teeth got smaller, there was no need for a large face.
The trend in dental reduction also demonstrates that the evolutionary process among humans did not halt some 30,000 years ago, as some scientists have contended. But are teeth likely to go the way of the appendix, or disappear entirely?
''Someday perhaps,'' Mr. Hunt said, ''if there's no longer any survival advantage in having teeth.''
diagrams of man's shrinking teeth; drawings

subset: commoncrawl


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By EDWIN McDOWELL
Published: January 14, 1987
Staff members of The New Yorker held a 90-minute meeting yesterday afternoon to air their concerns and anger over the sudden announcement of a replacement for William Shawn as editor of the magazine.
At that meeting - in a hallway on the 18th floor crowded with more than 100 people - writers and editors expressed disappointment at the impending transition. Mr. Shawn, who is 79, stood the entire time, dressed in a suit, calmly answering questions and discussing what observers described as his forced retirement. ''The mood was one of great disappointment at how badly this was handled, and how badly Shawn was treated,'' one of the writers at the meeting said.
Many New Yorker employees learned of the change Monday night, although it was announced officially in a memorandum yesterday morning from Samuel I. Newhouse Jr., saying Mr. Shawn would be succeeded on March 1 by Robert A. Gottlieb, president and editor in chief of Alfred A. Knopf. The Newhouse family owns The New Yorker and Random House, of which Knopf is a subsidiary. No Successor to Gottlieb
Meanwhile, the chairman of Random House, Robert Bernstein, said yesterday that no one had been picked to succeed Mr. Gottlieb at Knopf. ''We have several people we're interested in, in and out of the company,'' he said in a telephone conversation. ''But we haven't done any real investigating, because nothing was settled until recently.''
Many New Yorker writers were unenthusiastic about Mr. Gottlieb -as they would have been about any editor brought in from the outside, and without advance notice, to replace Mr. Shawn, who has been editor of the prestigious magazine for 35 years.
Even New Yorker writers who admire Mr. Gottlieb were caught off guard that an outsider had been chosen by Mr. Newhouse.
''I'm surprised, because I thought that the succession had been worked out within the New Yorker staff, and that Chip McGrath was going to carry on,'' said John Updike, whose books have been published by Knopf for almost 30 years. Although his editor at Knopf is Judith Jones, Mr. Updike described Mr. Gottlieb as ''a brilliant editor.''
Charles (Chip) McGrath, the managing editor for fiction, was ''the unanimous choice of the staff,'' according to Roger Angell, a New Yorker writer and editor. And in recent months he appeared to be the clear choice of Mr. Shawn, who made him deputy editor.
Mr. McGrath had been scheduled to move this week from his office on the 20th floor to a refurbished office on the 19th, next to Mr. Shawn's. Sources at the magazine said they had no idea what he would do about the move now. Mr. McGrath said yesterday that he had no comment about recent events.
Mr. Shawn did not return a telephone call to his office yesterday. 'I Did Not Compromise'
Mr. Newhouse defended Mr. Gottlieb as a worthy successor to Mr. Shawn and to Mr. Shawn's predecessor, Harold Ross, the only editors the magazine has had in its 62 years.
''My job was to select a man who I think can carry on in the tradition of The New Yorker established by Ross and Shawn, two brilliant editors,'' Mr. Newhouse said yesterday.
''If I had found that man within the magazine,'' Mr. Newhouse said, ''that would have been great, but I didn't feel that man existed within The New Yorker family and I did not compromise.''
Several sources at the magazine said that Mr. Newhouse showed Mr. Shawn on Monday a copy of the one-page staff memo declaring, ''Recently Mr. Shawn informed me that he will retire on March 1,'' and naming Mr. Gottlieb as his replacement.
Mr. Newhouse acknowledged that he had informed Mr. Shawn on Monday. ''I went and saw him,'' he said, ''and talked to him for three-quarters of an hour, explaining my thinking. Then I showed him the memo. He said he was very flattered by what I said about him, he said he was sorry I was not able to pick somebody from The New Yorker, and he felt it would have been better had I picked somebody from inside.'' 'He Set the Date'
Mr. Shawn's decision to retire, Mr. Newhouse said, was the editor's own. ''He set the date,'' Mr. Newhouse said. ''He brought up the question to me about eight weeks ago.''
Observers at yesterday's meeting said Mr. Shawn gave the impression that Mr. Newhouse told the editor when to retire. ''Shawn didn't get up and say I was forced out,'' one staff writer said, ''but if you listened to what he said you would have to conclude that Newhouse came in, told him what he decided and showed him the release.'' Some New Yorker employees said
Mr. Shawn brought some of the problems on himself by refusing for years to pick a successor, and by indicating he favored Mr. McGrath only when it was too late.
But other New Yorker staff members said Mr. Shawn had been assured by Mr. Newhouse that he would be involved in picking his successor.
''Then, the sudden way this was done, with Shawn being told he is retiring and someone from the outside coming in, has startled and dismayed everyone,'' one veteran writer said.
While it is not unprecedented for writers at magazines or newspapers to meet to air their grievances at changes in editorship or ownership, The New Yorker's outward air of gentility would seem to many observers to preclude any such gatherings. But current and former members of the magazine's staff say that the New Yorker's family atmosphere, which Mr. Shawn inculcated and encouraged, helped foster the illusion that the magazine would be forever protected from editorial or financial changes. Ad Revenue Is Down
While overall magazine ad revenue rose 2.2 percent from 1985 to 1986, at a number of national weeklies and bi-weeklies, according to the Publishers Information Bureau, New Yorker advertising revenues fell 12.1 percent last year, on top of a 12.4 percent ad drop in 1985 compared with the previous year. During that same period, for example, advertising revenue for New York magazine rose 7.8 percent in 1986 over 1985, and 12.3 percent in 1985 over 1984.
One employee in advertising sales said yesterday that she favored the appointment of Mr. Gottlieb. ''I think it's great, he's younger,'' she said.
photo of Samuel Newhouse Jr. (NYT)


text:
Need help for Addressing an Ethical Issue in my business and finance homework
Imagine that the CEO of an organization has asked the human resources department to review the company's policies. You, personally, have been asked to propose a policy that the organization can implement to address an ethical issue you have identified. You may use the organization and issue you have used in the other course assessments.
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Shreveport, LA: Some bootleg! "Diamond Dreams"– Super impressed with @CastroTheBand I'm buying their EP as I tweet this. Check them out! #NewMusic #DiamondDreams pic.twitter.com/U3cx25Fe7w — Caroline Kelley (@Caroline_Snaps) November 3, 2016 And on the road to Show 2: Thanks for the finds, ArtTeacher!
Tag: bootleg
Yay, more bootleg!
These are from Nashville, with thanks to Copian fayemcd–thank you, Faye! "Rock and Roll": Video by macfae "Head to My Heart": Video by macfae "Waters of Jordan": Video by macfae "Hallelujah": Video by macfae "Hearts Coming Home": Video by macfae "Good For You": Video by macfae "Automatic": Video by macfae Faye also wrote us a
Still more tour, with bootleg!
Now, now, we'll get to the bootleg. Moving along… Philly: DC: Indianapolis: Soundcheck in Indy. Back on the road with the boys! @greenriverordinance @theroosevelts A photo posted by Jackie Castro (@jackie_castro) on Oct 27, 2016 at 2:03pm PDT Columbus: And we have an excellent recap from Columbus by our own ArtTeacher, so be sure to
The tour continues
Never pass up good ice cream… On our way to Little Rock we stopped by @burtonscreamery in Fayetteville to get some ice cream and see an old friend! I spent a lot of time on the road with Ryan Burton when I was touring with the sidewalk prophets and remember him bringing his weekly ice
A little exchange from Twitter…
So there was this: I've sang this song alone for years… Love singing it with @CastroTheBand now! https://t.co/AZP3naQhwf — Jason Castro (@jasoncastro) October 7, 2016 Which quote-tweeted this: @castrotheband @jasoncastro @mcastromusic @thejackiecastro singing… https://t.co/dg4yyrdHTJ — Hannah Lesinski (@rockapalindrome) October 7, 2016 Which links back to this little bit of insta-bootleg, which I cannot embed, but
Bootleg from Atlanta!
Thanks for the music, misfitoys–it looks like you got their whole set!* "Automatic" Video by misfitoys "Hallelujah" Video by misfitoys "Head to My Heart" Video by misfitoys "Waters of Jordan" Video by misfitoys "Good for You" Video by misfitoys "Know Me Well" Video by misfitoys "Diamond Dreams" Video by misfitoys *misfit toys informs us that
Tour! Atlanta, GA and Birmingham, AL
As the label says, Atlanta first: All smiles in Nash 🙃 We spoke on a panel at the Americana Fest & now headed to play Atlanta tonight! @castrotheband A photo posted by Jackie Castro (@jackie_castro) on Sep 23, 2016 at 10:42am PDT Baby, I'm Good For You 📷: @i105_wfiv A photo posted by Jackie Castro
Dallas, TX (Sept. 9)
DALLAS!! See u tonight @hobdallas! Doors @ 7 we go on at 8! A photo posted by Michael Castro (@mcastromusic) on Sep 9, 2016 at 4:04pm PDT Since there were some Copians in the house (WOO HOO, Becky, Winnie, and Brenda–thank you so much for sharing!) we have bootlegs: A video posted by Becky Vogt
Austin, TX (Sept. 8)
First stop in Austin? La barbecue. So good!! Heading over to The Parish now. Doors open at 7. We go on at 8! pic.twitter.com/3JElVQGnfi — CASTRO (@CastroTheBand) September 8, 2016 @castrotheband at #TheParish in #Austin last night for the first night of the tour. They rocked! @mcastromusic @jackie_castro @jasoncastromusic #DiamondDreams A video posted by brendan_lamb
Touring with Delta Rae
On the road again: (It's all about the coffee.) one. more. week. #DiamondDreamsEP A photo posted by Jackie Castro (@jackie_castro) on Aug 26, 2016 at 8:07pm PDT And there was a Copian in the house! (Well, on the street, anyway.) Don't miss sierrach's (thank you, sierrach!) recap in our forums, and this photo: Photo by


text:
PourElles Search: Look
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Clothes to suit your style
It would not be wrong to suggest that your potential clothing website should offer you with best and trendy clothes to suit your style. The website has been popular to cater you with trendy clothes suiting your active lifestyle.