State Statutory Requirements

State Entry
State Code
Serial No.

Octroi
State Name Sales Tax Forms Remarks
Inbound Outbound
01 AP ANDHRA PRADESH Form 10 Form 10 No No Form 10 is mandatory for all outbound
shipments in Andhra Pradesh and is mandatory
for select few items which are inbound in to
Andhra Pradesh.

02 AR ARUNACHAL - - No Yes CST / TIN and LST number is required must

PRADESH

03 AS ASSAM Form 61 - No No All commercial shipments irrespective of value

require Form 61 for entry in to state of Assam.
Form 61 is valid for 180 days and Form 62 is
valid for 60 days only

04 BR BIHAR Form - No No Form 19D is mandatory for all inbound

19D shipments in to state of Bihar. This form is also
called as Road Permit of Bihar state.

05 CG CHHATTISGARH - - No No TIN/CST number of the consignee is

mandatory on the invoice.

06 DL DELHI - - No No No specific Sales Tax form is applicable.

Authentic commercial invoice must accompany
the shipment.

07 GJ GUJARAT Form Form No No Form 403 is mandatory for all inbound

403 402 shipments to state of Gujarat.

08 GA GOA - - No No No specific Sales Tax form is applicable.

Authentic commercial invoice must accompany

09 HR HARYANA Form 38 Form 38 No No Form 38 is mandatory for all inbound

shipments whose value is Rs. 25,000/- and
above.

10 JK JAMMU & KASHMIR Form 65 - No Yes Form 65 is mandatory for all inbound
shipments whose value is Rs. 5000/- and above.
In absence of form 12.5% of entry tax
applicable and additional 4% applicable for
medicine & computer goods. 0.40 Rs/kg toll tax
applicable on all inbound and outbound

11 JH JHARKHAND Form 65 - No No Road Permit issued by the concerned

authorities is mandatory for all inbound &
outbound shipments. This is issued to all
registered dealers of goods. How ever for
goods which are received within the state and
for delivery within the state the road permit is
required only for consignments whose value is
Rs. 50,000/- and above.
 State Statutory Requirements

State Entry
State Code
Serial No.

Octroi
State Name Sales Tax Forms Remarks
Inbound Outbound
12 KA KARNATAKA - Form No Yes TIN/CST number of the consignee is
515/505 mandatory on the invoice. All consignments of
[for stock commercial value have to necessarily be
transfer/ accompanied by Invoice. For all commercial
repair]
shipments moving as stock transfer form

13 KL KERALA - Form 26 No Yes Kerala state Sales tax number is to be

or mandatorily provided on the invoice
Commerial /document for all inbound shipments
Invoice

14 ML MEGHALAYA Form 14 - No No Form 14 (Road permit) is mandatory for all

inbound shipments. The form has to be
collected from the consignee

15 MH MAHARASHTRA - - Yes No All inbound shipments should be accompanied

by Invoices and the TIN/CST number of the
consignee should be clearly marked on them.
There are zones within Maharashtra where the
Octroi is applicable. Octroi in the respective
zones is applicable if brought in to the zone by
various modes like Sea, Air, Rail and Road

16 MP MADHYA PRADESH Form - No Yes For all inbound commercial shipments Form
49/50 49( earlier Form No 88) is mandatory and for
all non commercial/personal shipments, Form
50( earlier Form No 89) is to be provided.

17 MN MANIPUR Form 52 - No No Form 52 ( Road permit) is mandatory for all

inbound shipments. The form has to be
collected from the consignee from the
concerned

18 MZ MIZORAM Form 33 - No No Form 33 ( Road permit) is mandatory for all

inbound shipments.

19 NL NAGALAND Form 34 - No No Form 34 ( Road permit) is mandatory for all

inbound shipments.

20 OR ORISSA Form 32 - No Yes Form 32 ( Road permit) is mandatory for all

inbound shipments.

21 PB PUNJAB Form 25 - Yes No TIN/CST/LST number is a must and all

inbound shipments must carry invoices.. Entry
tax @4% on invoice value applicable for Yarn,
Scrap & Iron. Form 25 for transhipment
 State Statutory Requirements

State Entry
State Code
Serial No.

Octroi
State Name Sales Tax Forms Remarks
Inbound Outbound
22 PY PONDICHERRY - - No No No specific Sales Tax form is applicable.
Authentic commercial invoice must accompany
the shipment.

23 RJ RAJASTHAN Form 47 Form 49 No No Form 47 is mandatory for all the inbound

shipments

24 SK SIKKIM Form 20 - No No Form 20 is mandatory for all the inbound

shipments

25 TN TAMIL NADU - Form 20 No No TIN/CST/LST number is a must and all

inbound shipments must carry invoices.

26 TR TRIPURA Form 24 - No No Form 24 is mandatory for all the inbound

shipments

27 UP UTTAR PRADESH Form - No No Form 38 is mandatory for all inbound

38/39 commercial shipments. For non-commercial
/individual shipments Form 39 is required

27 UA UTTARANCHAL Form - No No Form 38 is mandatory for all inbound

38/39 commercial shipments. For non-commercial
/individual shipments Form 39 is required

28 WB WEST BENGAL Form 50 - No No Inbound shipments must also carry Form 50 (

issued in Triplicate). PAN Number of consignee
has to be mentioned on the form.

NOTES
? Every shipment should be accompanied with 4 copies of Invoice (1 original + 3 copies)
? The CST and TIN/LST numbers of consignor and consignee are mandatory
? Shipments consigned to individuals who do not have CST & TIN/LST numbers, a declaration from the consignee that the goods are
not for sale and are for personal consumption is a must.