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Regulatory

Country Information-India (Domestic Requirements)

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, Blue Dart Express Limited 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:

  1. Four copies of invoice (1 original + 3 copies).

  2. The CST & TIN/LST nos of the consignor and consignee mandatory

  3. Shipments consigned to individuals who do not have CSt & TIN/LST nos, a declaration from the consignee that the goods are not for sale and for personal consumption is a must.

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S.No State ST-Forms ST-Forms Issued by Octroi Entry Tax 10% CST Acceptable O/b ST forms Remarks Refer End Notes
1. Andhra Pradesh Form - X Shipper NA NA No Form X   Note 1
2. Arunachal Pradesh NA NA NA Yes Yes NA Entry tax applicable in the absence of TIN No Note 2
3. Assam From 61 Shipper NA NA Not NA   Note 3
4. Bihar Form D 19 Shipper NA NA Not NA   Note 4
5. Chandigarh NA NA NA NA Yes NA   Note 5
6. Chattisgarh Form 59A Shipper NA NA Not NA   Note 6
7. Delhi NA NA NA NA Yes      
8. Goa NA NA NA NA Yes      

9.

 Gujarat Form 403 Shipper/Consignee NA NA Yes Form 402   Note 7
10. Haryana Form 38 Shipper NA NA Not Form 38 Form 38 is for shipment valued over Rs 24,999/- Note 8
11. Jammu & Kashmir Form 65 Carrier NA Yes Not NA Form 65 is for shipment valued over Rs 4,999/- Note 9
12. Jharkhand Road Permit Shipper NA NA Not NA   Note 10
13. Karnataka N A NA NA Yes Not 515/505   Note 11
14. Kerala Form 16 Shipper NA NA       Note 12
15. Madhya Pradesh Form 49/50 Shipper NA Yes Not NA Form 50 can be provided by shipper/consignee Note 13
16. Maharashtra NA NA Yes NA Yes NA   Note 14
17. Manipur Form 52 Shipper NA NA NA NA   Note 15
18. Meghalaya Form 14 Shipper NA NA Not NA   Note 16
19. Mizoram Form 33 NA NA NA Yes NA   Note 17
20. Nagaland Form 34 NA NA NA Yes NA   Note 18
21. Orissa 32 Shipper NA Yes Not NA 402A for unregistered customer Note 19
22. Pondicherry NA NA NA NA Not NA    
23. Punjab NA NA NA NA Not NA    
  Form 25 Carrier Yes NA   NA Form 25 applicable for transit shipmentss only Note 20
24. Rajasthan Form 47 Shipper NA Yes Not NA   Note 21
25. Sikkim Form 20 Shipper NA NA NA NA   Note 22
26. Tamil Nadu NA NA NA NA Not Form XX   Note 23
27. Tripura Form 24 Shipper NA NA Na Na   Note 24
28. Uttar Pradesh Form 31/32 Shipperr NA NA Not Na From 32 for non commercial goods Note 25
29. Uttaranchal Form 16/17 Shipper NA NA Not NA From 17 for non commercial goods Note 26
30. West Bengal Form 50 Shipper NA NA Not NA   Note 27

*Octroi:An entry tax for commercial shipments levied by the State Government Corporation.

Notes:

  1. Out bound shipments
    - Form X is mandatory
    - It is issued 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 are liable to be impounded and penalized
    Inbound shipments - Form X is mandatory for select shipments traveling to Andhra Pradesh. A list of such shipments is appended below for reference
    - The Form X collected by the pickup staff along with the invoice is to be handed over to the consignee
    Exempted Shipments
    - All Shipments not featuring in the list given below are exempted from payment of Sales tax and do not require Form X.

    Items that require Form 10

    - Timber and logs cut into sizes such as beams, rafters and planks.
    - All Pulses and dal i.e. Green gram, Black gram, Gulab gram, Tur dal, Masur dal, Moth dal and Kesari dal, the import of these stuff wud be under 14A and 15III schedule of APGST Act.
    - Electrical goods such as, Electrical wires, Switches and Switch boxes, all kind of bulbs and Lights. Washing machines, 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. A copy of the form is to be submitted at the check post while the Shipment is being taken out of the state.

  2. In the absence of CST & TIN/LST nos of the Consignee invoice carrying Central Sales Tax of 10% is acceptable
    · If TIN no is not available entry tax needs to be paid


  3. 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
    - 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 product…for instance 10 computers consigned to an individual


    4.
  4. Out bound shipments
    - No Sales tax form is required for shipments traveling out of Bihar
    Inbound shipments
    - All commercial shipments must travel under Form No. D 19 also known as Bihar road permit.
    - 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.


  5. Inbound Shipments:
    - No specific requirement for shipments traveling to Chandigarh
    - BLUE DART EXPRESS LIMITED CAR office delivers shipments at Mohali, which falls under Punjab. Hence paperwork/octroi requirement for Mohali is same as for Punjab, which will be dealt separately
    - BLUE DART EXPRESS LIMITED CAR office delivers shipments at Panchkula, which falls under Haryana. Hence paperwork/octroi requirement is same as for Haryana, which will be dealt separately.


  6. Inbound shipments
    - All commercial shipments for Chattisghar must have Form No. 59A. Sales tax department issues this form to the registered dealers in Chattisghar.
    - 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 Chattisghar. With out the seal and signature of any one mentioned above the form is considered to be invalid.


  7. Inbound shipments
    - Out bound shipments
    - Shipments traveling 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.
    Inbound Shipments
    - Form 403 is required for shipments traveling to Gujarat.



  8. Outbound Shipments:
    - Form 38 (Outward) is a must for all outbound commercial shipments without a value limit
    Inbound Shipments:
    - Form 38 (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 have it 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 traveling 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.


  9. 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 nos are 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.


  10. 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 Road Permit 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 Road Permit
    Inbound shipments
    - Jharkhand Road Permit is a must for all Commercial shipments consigned to Jharkhand
    - The Road Permit is issued by the sales tax department to all registered dealers
    - The Road Permit must be collected by the consignor and sent to the consignee, who will handover the same to Blue Dart Express Limited pickup staff along with the Invoice
    - The Road Permit should bear the seal and signature of the Consignee and the sales tax authorities
    - Any permit 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 Road permit
    - Affidavit copy is required for the Shipment to the individual


  11. - All commercial shipments addressed to individuals who do not have TIN number, a declaration from the consignee that the goods are not for sale and for personal consumption is a must. Unless under a exemption list these will be liable for Entry Tax
    Outbound Shipments
    - Any commercial shipments traveling as a sale should have the Invoices
    - For all others moving outside the sale but not as a sale - like a stock transfer or being sent for repairs - Form 515/505 is a must
    Inbound Shipments:
    - Although no Form is required for shipments consigned to Karnataka the TIN & CST nos is mandatory. Any shipment found traveling without the required sales tax numbers is liable to be sized by the authorities and a penalty equivalent to 37.5% of the invoice value can be levied
    - Only incase of shipments that need to be returned back to Karnataka for whatever reason, Form 515 and a declaration is required from the consignor. The consignee in Karnataka will have to send the form to the shipper
    - Although there is no. form required for shipments traveling to Karnataka but the sales tax needs to be recorded on the invoice. Any shipment found traveling without the required sales tax numbers is liable to be sized by the authorities and penalty equivalent to 37.5% of the invoice value is levied.
    - Entry tax is applicable in Karnataka, which is paid at the border check posts. All shipments from West, East and North are screened for entry tax at Nipani check post and from South at Hosur Road check post
    - Entry tax payments are handled by Blue Dart Express Limited's own regulatory teams located at Kholapur for Nipani and Bangalore for Hosur Road check posts


  12. a1. a. Outbound Shipments:
    Four copies of commercial invoice (1 original + 3 carbon copies) with CST & LST numbers of consignor and consignee.
    In the absence of a commercial invoice the consignor has to provide Form 26 also called as delivery note.
    Form 26 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 Blue Dart Express Limited/carrier accompanies the shipment along with other paperwork and handed over to consignee at destination and triplicate retained by the consignor. Inbound shipments:
    The sales tax nos are mandatory in Kerala incase the numbers are not furnished at the time of importing the goods in the state of Kerala Entry tax is to be paid.
    Given below is the list of shipments if not accompanied with the sales tax nos are liable for payment of entry tax at the time of entry of the shipments into Kerala.

    ITEM PERCENTAGE
    Motor vechicles 12.5
    Cement inluding white cement 12.5
    Refrigerator, its parts and accessories 12.5
    Washing Machine 12.5
    Marbles Slab\Marble Tiles 12.5
    Cudappa Stones, Kotta Stones 12.5
    Mosaic Tiles and Mosaic chips 12.5
    Glazed Tiles, Ceramic Tiles and All types 12.5
    Iron & Steel 4
    Granite Slab 12.5
    Air conditioner, its parts and accessories 12.5
    Sodium silicate 12.5
    Computer, components and parts 4
    Photocopier/Xerox Machines 12.5
    Fax Machines 12.5
    Scanning Machines including Photo Machine 12.5
    Generator Whether assembled or not 12.5
    Inverter - Including UPS 12.5
    Chassis of motor vehicles 12.5
    Body built on chassis of motor vechicle 12.5
    Paints of all descriptions 12.5
    Furniture whether assembles or unassembled 12.5
    Electrical Goods 12.5
    Water Supply and Sanitary Equipments 12.5
    Oil, Edible and inedible 4
    Timber 12.5
    Granite metals, Chips and Powder 12.5
    Ready-mix Concentrate 12.5
    Fans, Grinder, Cooking Ranges, Water Heater 12.5
    Live Chicken and Meats 12.5
    Petroleum Products 12.5
    Computer Paper 12.5
    Caustic Soda 4
    Battery other than Dry Cell and Button Cell 12.5
    Medical, Hospital, Surgical Equipments 12.5
    Readymade Garments, Hosiery Goods 4
    Weighing Machine, Weighing Bridges 12.5
    Automatic Teller Machines 12.5
    Photo graphic processing unit and Accessories 12.5
    Optical Fiber Cables 4
    Pollution testing equipments 12.5
    Lift Elevator 12.5
    Mobile Phones 12.5
    Currency Counting Machine 12.5
    Steam Boiler 12.5
    V-Sat & Dish Antennas & Signal Equipments 12.5
    Cables for Telecommunication 12.5
    Door and Windows made of Steel and Iron 12.5
    Transmission Tower including those dismantled 4
    Graphic Art Film 12.5
    X-ray and CT Scan film 12.5
    Scientific and lab Equipments 12.5
    Electronic Goods 12.5
    Machineries 12.5
    Fire works 12.5
    Glass 12.5
    Motor Vehicle's Spare Parts 12.5
    Linoleum and flexible flooring materials 12.5

    Computation of tax:
    Tax is computed on total invoice value plus handling and clearing Charges (should be shown on Invoice)
    Entry tax is exempted if
    The consignee is a registered dealer having CST/TIN numbers for the particular product, which should be printed on the invoice.
    The consignee is CENTRAL GOVT. viz. Railways/Postal/All defense services, CBI, Account General Officers- These bodies must submit OEC (Octroi\ET exemption certificate) rest of the Central and State Govt. departments must pay.

    Inbound Shipments
    1.Form-16 is required for Non registered dealers at Kerala.
    Vide a Kerala High court judgment, Entry tax into Kerala was abolished. However to control tax evasion and plug revenue leakage, the Kerala Sales Tax Department vide Circular no 51 has made Form 16 mandatory for transportation of taxable goods and commodities by a unregistered dealer where the value of a single import exceeds Rs.5000.
    This certificate should be countersigned by an officer of the Commercial Taxes Department not below the rank of the assessing authority having jurisdiction of the place to which the goods are consigned to.
    If consignee is a registered dealer only TIN/CST numbers are required. Form-16 is not required
    Form 16 can be obtained by the consignee from local commercial tax department or can have them printed as per the below format. However the same is valid only after the local CTO attestation is obtained.

    SPECIMEN COPY OF FORM-16 :
    THE KERALA VALUE ADDED TAX RULES,2005
    FORM NO. 16

    CERTIFICATE OF OWNERSHIP
    [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)

    DECLARATION

    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.



  1. INBOUND SHIPMENTS
    - Form 88 which was mandatory for commercial shipments traveling to Madhya Pradesh has changed to form 49 since July 2006. Forms 88 issued after 1st April 2006 continue to be accepted at the checkpost instead of form 49. This will continue till the time form issued by the Sales Tax office to the customer get exhausted.
    - Form 89 which was mandatory for personal/ non commercial shipments traveling to Madhya Pradesh has changed to form 50 since July 2006.
    - Entry tax is applicable for Madhya Pradesh.

    Note: Shipments exempted from payment of Entry Tax or Sales Tax forms are as under:

    GOODS EXEMPTED FROM TAX
    (effective from 13-03-2000)
    Sr. No
    (1)     		Description of goods
    (2)    		 Conditions and exceptions subject to which exemption has been allowed
    (3)
    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.  


  2. In the absence of CST/TIN number of consignee invoice carrying Central Sales Tax of 10% is acceptable
    - Octroi is applicable in Maharashtra
    - Maharashtra is one of the two states in the country, which still has octroiable zones.
    The below listed Blue Dart Express Limited locations are octroiable zones
    Area Code   Area Code   Area Code
    Aurangabad AUR   Nagpur NGP   Sangli SAG
    Dombivili DKU   Nasik NSK   Kolhapur KHL
    Mira road (Vasai - E) MIR   Pimpri & Chinchward PMC   Kothrud (Pune) KTD
    Mumbai BOM   Pune PNQ   Akola OLA
    Ahmednagar XHX   Jalgaon JGO      
    Only the below mentioned pin codes of Mira Road are octroiable zones.
    401101 - Bhayander (West)
    401104 - Mira Village
    401105 - Bhayander (East)
    401107 - Mira road Station (East)

     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.

    OCTROI IN MUMBAI
    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 BLUE DART EXPRESS LIMITED 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 Easter Express Highwaynaka

    BLUE DART EXPRESS LIMITED 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.

    VARIOUS OCTROI FORMS USED

    A-B /FORM'S
    - 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 BLUE DART EXPRESS LIMITEDL to the consignee.

    C & CC FORM
    - 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.

    N - FORM
    - 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 Dart Apex 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 BLUE DART EXPRESS LIMITED staff.
    - For apex shipments received by surface for upliftment by air, the BHI 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 BLUE DART EXPRESS LIMITED 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 BLUE DART EXPRESS LIMITED 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 BLUE DART EXPRESS LIMITED, 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.

    R-FORM
    - 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 6.25% as service charges.

    X-FORM
    - 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.

    EXEMPTION FROM OCTROI
    CONTAINERS OF DURABLE NATURE
    - 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.

    EXEMPTION FOR PERSONAL LUGGAGE
    - 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.

    FOR PERSONAL BELONGINGS OF:
    - 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.


  3. INBOUND SHIPMENTS
    - All commercial shipments for Manipur must have Form 52. Sales tax department issues this form to the registered dealers in Manipur.
    - 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 Manipur. With out the seal and signature of any one mentioned above the form is considered to be invalid
    - The road permit is to be endorsed at the border check post


  4. INBOUND SHIPMENTS
    - All commercial shipments for Meghalaya must have Form 14. Sales tax department issues this form to the registered dealers in Meghalaya.
    - 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 Meghalaya. With out the seal and signature of any one mentioned above the form is considered to be invalid.
    - The road permit is to be endorsed at the border check post
    - Purchase order copy along with the invoice is a must for shipments consigned to any Govt Organization.


  5. INBOUND SHIPMENTS
    - All commercial shipments for Mizoram must have Form 33. Sales tax department issues this form to the registered dealers in Mizoram.
    - 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 Mizoram. With out the seal and signature of any one mentioned above the form is considered to be invalid
    - The road permit is to be endorsed at the border check post


  6. INBOUND SHIPMENTS
    -- All commercial shipments for Nagaland must have Form 34. Sales tax department issues this form to the registered dealers in Nagaland.
    - 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 Nagaland. With out the seal and signature of any one mentioned above the form is considered to be invalid
    - The road permit is to be endorsed at the border check post


  7. PAPERWORK REQUIRED FOR ORISSA REGULATORY COMPLIANCE
    THE FOLLOWING IS MANDATORY FOR ALL PACKAGES CONSIGNED TO LOCATIONS IN ORISSA.

    1) If the C'nee is a Registered Dealer - Form 32 along with an Invoice with TIN/CST nos mentioned on it is mandatory.
    Please note Invoices should be typewritten and not hand written
    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 C'nee is an unregistered dealer - Entry tax will be applicable. In addition, Form 402A and invoice is mandatory. The c'nees 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 C'nee 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 the office.
    4) If the C'nee is Govt/Embassy/Defence/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 c'nees.


  8. - The invoice should bear the TIN and CST no. of consignee.
    - In case consignee has applied for CST/LST nos then A/F certificate from consignee is required for clearance.
    - Punjab CST no is an 8 digit number. The consignee's CST number for Punjab should always be given with the registration date. Eg. CST no. '24182451 dated 08-05-92'
    - Octroi is applicable in Punjab. Octroi is calculated on value or weight depending on the item.
    - Shipments for Mohali are covered by Punjab sales tax rules, though the routing is via.Chandigarh.

    Shipment transiting thru 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 incase the Form 25 is not closed.


  9. - 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.
    - Form 47 duly completed and signed by shipper is a must for the below listed goods.

    Tractors Lubricants
    Refrigerator Videocassettes
    Cooling equipment Safety matches
    Water pumping sets Dry fruits
    All kinds of electrical goods Utensil
    Television Iron and Video Cassettes
    All types of sanitary goods Type Writer
    Photocopier Wooden furniture
    Motor parts Steel furniture
    Cement Timber

    - 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 above items 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.

    STOCK TRANSFER
    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.

    Examples:
    If BLUE DART EXPRESS LIMITEDL, DEL is sending medicines to TATA INFOTECH in Jaipur for resale, Form 18A must accompany the shipment.
    If BLUE DART EXPRESS LIMITEDL, DEL is sending computer to their office BLUE DART EXPRESS LIMITEDL in Jaipur for their own use and not for sale then a declaration is a must

    List of entry tax as below

    Finance department
    Tax division
    Notification Jaipur Mrch8, 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%
    3 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%