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 |
||
2 |
Andaman & Nicobar |
Nil |
- |
Shipper Invoice |
Nil |
Shipper Invoice |
|||
3 |
Arunachal Pradesh |
Entry Tax |
Consignee |
CI +DG |
<10,000 |
CI + DG 01 |
|||
4 |
Assam |
Entry Tax |
Consignee |
CI+Form 62 |
<20,000 |
CI + VAT Form 61 |
|||
5 |
Bihar |
VAT |
Consignee |
CI+ Form D IX - on line |
Nil |
CI + VAT Form D IX |
|||
6 |
Chandigarh |
Nil |
- |
Shipper Invoice |
Nil |
Shipper Invoice |
|||
7 |
Chhattisgarh |
Nil |
- |
Shipper Invoice |
Nil |
CI & Declaration from Cnee |
|||
8 |
Dadra & Nager Haveli |
Nil |
- |
Shipper Invoice |
Nil |
Shipper Invoice |
|||
9 |
Daman & Diu |
Nil |
- |
Shipper Invoice |
Nil |
Shipper Invoice |
|||
10 |
Delhi |
Nil |
- |
Shipper Invoice |
Nil |
CI + T2 |
|||
11 |
Goa |
Nil |
- |
Shipper Invoice |
Nil |
Shipper Invoice |
|||
12 |
Gujarat |
Nil |
- |
CI + VAT Form 403 |
Nil |
CI + VAT Form 403 |
|||
13 |
Haryana |
Nil |
- |
Shipper Invoice |
Nil |
Shipper Invoice |
|||
14 |
Himachal Pradesh |
Entry Tax |
Consignee / Carrier |
Shipper Invoice |
Nil |
Shipper Invoice |
|||
15 |
Jammu & Kashmir |
Entry Tax |
Consignee / Carrier |
Shipper Invoice |
<5,000 |
CI + VAT From 65 |
|||
16 |
Jharkhand |
Nil |
- |
CI + VAT Form 502 |
Nil |
CI +VAT Form 504 G |
|||
17 |
Karnataka |
Nil |
- |
Invoice & Declaration |
Nil |
CI + |
|||
18 |
Kerala |
Nil |
- |
CI + Form 16 |
<5,000 |
Shipper Invoice |
|||
19 |
Lakshadweep |
Nil |
- |
Shipper Invoice |
Nil |
Shipper Invoice |
|
||
20 |
Madhya Pradesh |
Nil |
- |
CI+ VAT Form 50 online |
Nil |
CI + VAT Form 49 online |
|||
21 |
Maharashtra |
Octroi |
Carrier |
Shipper Invoice |
<150 |
Shipper Invoice + LBT/Octroi |
|||
22 |
Manipur |
Nil |
- |
CI + VAT Form 37 |
Nil |
CI + VAT Form 27 |
|||
23 |
Meghalaya |
Nil |
- |
CI+ Special permit |
Nil |
CI + VAT Form 40 |
|||
24 |
Mizoram |
Nil |
- |
CI + VAT Form 34 |
Nil |
CI+VAT From 33 |
|||
25 |
Nagaland |
Nil |
|
CI+ VAT Form 23 |
|
CI+ VAT Form 23 (online) |
|||
26 |
Orissa |
Entry Tax* |
Consignee |
Shipper Invoice |
Nil |
CI+ VAT Form 402 (online ) |
|||
27 |
Pondicherry |
Nil |
- |
Shipper Invoice |
NA |
Shipper Invoice |
|||
28 |
Punjab |
Entry Tax |
- |
Shipper Invoice |
Nil |
Shipper Invoice |
|||
29 |
Rajasthan |
Entry Tax |
Consignee |
CI + Declaration |
Nil |
CI + VAT Form 47/47A ( online ) |
|||
30 |
Sikkim |
Nil |
- |
CI + VAT Form 26 |
Nil |
CI+ VAT From 25 |
|||
31 |
Tamil Nad |
Nil |
- |
Shipper Invoice |
Nil |
Shipper Invoice |
|||
32 |
Telangana |
Nil |
- |
Shipper Invoice |
Nil |
CI + VAT Form x/600 |
|||
33 |
Tripura |
Nil |
|
CI+ VAT Permit |
|
CI+ VAT FROM XXIV |
|||
34 |
Uttar Pradesh |
Nil |
- |
CI + VAT Form 39 |
Nil |
CI +VAT |
|||
35 |
Uttrakhand |
Nil |
- |
CI + Vat Form 17 |
<5,000 |
CI + VAT Form 16 |
|||
36 |
West Bengal |
Entry Tax* |
Carrier |
Shipper Invoice |
Nil |
CI+ VAT Form 50 |