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General Requirements: Any commercial shipment picked up for transit on our Ground/Air network should have: 1. Four copies of invoice ( 1+3) 2. TIN / CST no. of shipper & consignee in case of commercial transaction is mandatory in all states. 3. Shipper is under obligation to mention valid TIN / CST no of self and consignee on the commercial invoice and regulatory paperwork at the time of handing over the shipment to FedEx courier 4. Shipments consigned to individuals who do not have TIN no, a declaration from consignee / shipper that the goods are not for sale and for personal consumption apart from other conditions as laid down in respective States VAT Regulations. 5. E-waybill generation has been implemented in most of the states. Consignee/ shipper is expected to comply registration process and follow online process for e-waybill generation Abbreviations: VAT Value Added Tax TIN Tax payers Identification Number CST Central Sales Tax
Sr. No.
Entry Tax
Remarks
Octroi in Port Blair for 1 Andaman & Nicobar NA NA NA Yes No goods entering into PBMC jurisdiction 2 Andhra Pradesh Arunachal Pradesh NA From 61 for re-sale, Form -62 for Form 63 4 Assam taxable goods for consumption / personal use e- Waybill with shipping Form D IX for 5 Bihar shipment value >INR 10K Form D X Shipper No detail and vehicle Yes registration number. Etransit pass at shipment level 6 Chandigarh 7 Chhattisgarh 8 Dadra & Nagar Haveli No No NA No No NA NA NA NA No No No No Yes No taxable goods Shipper No Yes Form X or 600 Form 602 NA Shipper No Yes
NA
No
No
Nagar Haveli 9 Daman & Diu No No NA No No DVAT 32 or sales invoice and DVAT 33 or awb. Carrier to have online T2 Form / number 10 Delhi DVAT T2 No NA No No provided by consignee to shipper /carrier prior to entry of inbound shipments for value >INR 25K (effective FEB 01, 2013) 11 Goa 12 Gujarat No Form 403 No Form 402 Form VAT D3 / ST 38 Outward Himachal Pradesh Jammu & Kashmir Shipper No NA Shipper No No No Yes Form 38 /DT 3 Form VAT D3 13 Haryana / ST38 Inward for inbound Yes shipments value >INR25K
14
No
NA
No
No Way bill 50
15
shipper
No
16 Jharkhand
Shipper
No
No
E-Sugam for specified goods for sale 17 Karnataka E-Sugam E-Sugam shipper No Yes value >INR 20K. No minimum limit for non-sale movements Self-attested Form 16 if value of the shipment <5000.00 else 18 Kerala Form16 Form 15 Shipper No No countersigned by VAT officer. self-attested Form 16 for Govt movements 19 Lakshadweep NA NA NA No No Digital print of Form 49 is in place. Form 49- for air & road Consignee is generate
air & road 20 Madhya Pradesh Form 60 Rail Form 50 personal shipments Yes for Form 60 & 49 Shipper No Yes
correct form Form 49 (IN)for MP destined and FORM 49 (OUT) for outbound shipment from MP Form N for Octroi waiver & transiting goods from the Octroi zones. LBT Local Body Tax in select municipal zones
Form N / Octroi / LBT 21 Maharashtra in municipal zones as applicable N form Consignee Yes Yes
Form 27
No No No No
No No No No
26 Orissa
Form 402/402A
402A/402
Shipper
No
Yes
27 Pondicherry 28 Punjab
NA NA
No Yes
No No Online
29 Rajasthan
Shipper
No
30 Sikkim
Form 25 Form 26
No
No XXVII
NA Shipper
No No
33 Uttar Pradesh
Form 38/39
NA
Shipper
No
Yes* dealer Form 39 is for other dealer.. Form 16 is for registered dealer. Form No 17 is for non registered dealer
34 Uttaranchal
Form 16/17
NA
Shipper
No
e waybill/ number to be 35 West Bengal VAT Form 50A Form 51 Consignee/Shipper No Yes generated for personal / commercial
shipments .
Disclaimer: State VAT Rules & Regulations are subject to change from time to time. Shippers / Consignees are, therefore, advised to seek independent verification before tendering any consignment to FedEx. FedEx disclaims all responsibility and accepts no liability for the consequences of any person acting or refraining from acting on the information given in this Guide. The Shipper/Consignee should furnish such information and documents to FedEx as may be necessary to comply with the requirements of the local laws of the States through which the consignment is likely to pass en route to destination. FedEx is under no obligation to enquire into the correctness or sufficiency of such information or documents. Regulatory paperwork is based on the Rules and Regulations of the State concerned. Practice could be different than the Rules & Regulations in some of the States.
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