India Interstate Package Movement Regulatory Requirements

Business to Consumer (B2C)

Business to Business (B2B)

S No

List of destination State

Type of statutory Levy

Who is liable/ can pay statutory levy

Road permit /paperwork requirement (INR)

DOM paperwork exemption limit

Status of statutory Levy

Paperwork Requirement

State VAT website

1

Andhra Pradesh

Nil

-

Shipper Invoice

Nil

No Statutory levy is paid upfront.

CI + VAT Form x/600

www.apcommercialtaxes.gov.in

2

Andaman & Nicobar

Nil

-

Shipper Invoice

Nil

Shipper Invoice

www.and.nic.in

3

Arunachal Pradesh

Entry Tax

Consignee

CI +DG -01 (TPT doc)

<10,000

CI + DG 01

www.arunachalpradesh.nic.in

4

Assam

Entry Tax

Consignee

CI+Form 62

<20,000

CI + VAT Form 61

www.taxassam.co.in

5

Bihar

VAT

Consignee

CI+ Form D IX - on line

Nil

CI + VAT Form D IX

www.biharcomercialtax.gov.in

6

Chandigarh

Nil

-

Shipper Invoice

Nil

Shipper Invoice

www.chandigarh.gov.in

7

Chhattisgarh

Nil

-

Shipper Invoice

Nil

CI & Declaration from Cnee

www.comtex.cg.nic.in

8

Dadra & Nager Haveli

Nil

-

Shipper Invoice

Nil

Shipper Invoice

www.dnh.nic.in

9

Daman & Diu

Nil

-

Shipper Invoice

Nil

Shipper Invoice

www.daman.nic.in

10

Delhi

Nil

-

Shipper Invoice

Nil

CI + T2

www.dvat.nic.in

11

Goa

Nil

-

Shipper Invoice

Nil

Shipper Invoice

www.goacomtax.gov.in

12

Gujarat

Nil

-

CI + VAT Form 403

Nil

CI + VAT Form 403

www.commercialtax.gujarat.gov.in

13

Haryana

Nil

-

Shipper Invoice

Nil

Shipper Invoice

www.haryanatax.com

14

Himachal Pradesh

Entry Tax

Consignee / Carrier

Shipper Invoice

Nil

Shipper Invoice

www.hptax.gov.in

15

Jammu & Kashmir

Entry Tax

Consignee / Carrier

Shipper Invoice

<5,000

CI + VAT From 65

www.jkcomtax.nic.in

16

Jharkhand

Nil

-

CI + VAT Form 502

Nil

CI +VAT Form 504 G

www.jharkhand.gov.in

17

Karnataka

Nil

-

Invoice & Declaration

Nil

CI + e-Sugam

www.ctax.kar.nic.in

18

Kerala

Nil

-

CI + Form 16

<5,000

Shipper Invoice

www.keralataxes.gov.in

19

Lakshadweep

Nil

-

Shipper Invoice

Nil

Shipper Invoice

 

20

Madhya Pradesh

Nil

-

CI+ VAT Form 50 online

Nil

CI + VAT Form 49 online

www.mptax.mp.gov.in

21

Maharashtra

Octroi

Carrier

Shipper Invoice

<150

Shipper Invoice + LBT/Octroi

www.mahavat.gov.in

22

Manipur

Nil

-

CI + VAT Form 37

Nil

CI + VAT Form 27

www.manipurvat.gov.in

23

Meghalaya

Nil

-

CI+ Special permit

Nil

CI + VAT Form 40

www.megvat.nic.in

24

Mizoram

Nil

-

CI + VAT Form 34

Nil

CI+VAT From 33

www.zotax.nic.in

25

Nagaland

Nil

 

CI+ VAT Form 23

 

CI+ VAT Form 23 (online)

www.nagalandtax.nic.in

26

Orissa

Entry Tax*

Consignee

Shipper Invoice

Nil

CI+ VAT Form 402 (online )

www.odishatax.gov.in

27

Pondicherry

Nil

-

Shipper Invoice

NA

Shipper Invoice

www.gst.puducherry.gov.in

28

Punjab

Entry Tax

-

Shipper Invoice

Nil

Shipper Invoice

www.pextax.com

29

Rajasthan

Entry Tax

Consignee

CI + Declaration

Nil

CI + VAT Form 47/47A ( online )

www.rajtax.gov.in

30

Sikkim

Nil

-

CI + VAT Form 26

Nil

CI+ VAT From 25

www.sikkimtax.gov.in

31

Tamil Nad

Nil

-

Shipper Invoice

Nil

Shipper Invoice

www.tnvat.gov.in

32

Telangana

Nil

-

Shipper Invoice

Nil

CI + VAT Form x/600

www.telanganavat.com

33

Tripura

Nil

 

CI+ VAT Permit

 

CI+ VAT FROM XXIV

www.taxes.tripura.gov.in

34

Uttar Pradesh

Nil

-

CI + VAT Form 39

Nil

CI +VAT e-sancharan

www.tradetax.up.nic.in

35

Uttrakhand

Nil

-

CI + Vat Form 17

<5,000

CI + VAT Form 16

www.gov.ua.nic.in

36

West Bengal

Entry Tax*

Carrier

Shipper Invoice

Nil

CI+ VAT Form 50

www.wbcomtax.nic.in

Points to Note

  • Intra India movements of the commodities in exemption list of VAT & Entry Tax regulations of the destination state are not subject to any VAT form under B2C & B2B Movements.
  • TIN number of shipper & Consignee on shipping invoice in case of B2B and of shipper in case of B2C is mandatory
  • *Entry permit for ecomm shipment to Odisha and West Bengal is exempted but subject to Entry Tax . E comm shippers for these two states should be profiled with Shipdroid before start of operations
  • VAT Form wherever applicable may be for select goods or select category of dealers. Pls visit the destination state VAT website for further detail
  • Declaration from consignee may be required in case of B2C / C2C movements as per the destination state requirement
  • Shipment to Arunachal Pradesh as gift or sample declared on Invoice upto the INR value 10,000 is allowed entry without Entry Tax. VAT form DG01 is filled up and signed by the carrier registered with VAT authority
  • Entry Tax on B2C shipments to Odisha & WB is applicable for online/e-comm movements only, VAT form is applicable for other B2C, B2B & C2C movements
  • Shipments can move to Tripura (AAG )by air without VAT Form and will be delivered after endorsement of VAT form from VAT authority by the consignee
  • Shipment to Assam - VAT Form not required for B2C movement into Assam for Qty not be exceeding 01 pc, 01 Dozen, 5kg, 5 meters as per the unit measurement practice .If Entry tax is applicable on the commodity is to be paid and VAT form to be arranged by the consignee before movement of shipment to Assam
  • Entry Tax is charged on selected commodity as listed under the destination state VAT website. Pls log on the respective state website before pickup under B2C movement
  • Mis-declaration may result in fine/ penalty / seizure of goods
  • Regulatory requirement are same for surface and air mode unless specified otherwise in the destination state VAT regulations.
  • In most state VAT regulations w.r.t. to e-commerce and personal shipments (B2C & C2C) are not clearly defined, therefore, state boarder clearance is subject to the discretion of the concerned check post VAT officers
  • Value threshold for Bihar and UP is under review by the respective VAT authoriies. We suspend the value Threshold for these states till the time we have clear verdict from both the authorities.
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