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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, United Parcel Express will not be responsible for any omissions or changes in procedures at the time of shipment
General Requirements
Invoices: A minimum of four copies are required.
Central Sales Tax (CST) / Local Sales Tax (LST) Numbers: All invoices must have both the sender’s as well as the recipient’s Central Sales Tax (CST)/Local Sales Tax (LST) numbers printed.
Most of the states do not accept the 10% CST as a criteria to allow entry of shipments in their states without the local sale tax numbers.
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S.No State Sales Tax Form/ Permit No. Local Sales Tax No. Applicability of Octroi* Remarks Annexure
1. Andhra Pradesh Not required Consignee APGST1 / CST mandatory No Note 1 -
2. Assam Note 2 Required No - I
3. Bihar XXVIIIB (Road Permit) Required No Note 3 II
4. Chandigarh Not required Required No Note 4 -
5. Delhi Not required Required No - -
6.
Gujarat Not required Consignee GST / CST Mandatory Yes Note 5 -
7. Goa, Daman & Diu Not required Required No - -
8. Haryana Not required Required No Note 15 -
9. Karnataka Not required Consignee KST2/CST mandatory No Note 6 -
10. Kerala Note 7 Consignee KGST3 / CST mandatory No - III
11. Madhya Pradesh Not required Required No - -
12. Maharashtra Not required Required Yes - -
13. Orissa Waybill Form No. XXXII Required Yes No Note8 IV
14. Pondicherry Not required Required No - -
15. Punjab Form 36 Required Yes Note9 -
16. Rajasthan Form 18A Required No Note10 V
17. Tamil Nadu Not required Consignee TNGST4 / CST mandatory No Note 11 -
18. Uttar Pradesh Form 31/32 Required No Note 12 VI
19. West Bengal Note 14 Required No Note 13 VII
20. Chattisgarh Form
59 A Required No Note 16
21. Jharkhand Note 18 Required No - -
22. Uttaranchal Note 19 Required No - -
*Octroi:An entry tax for commercial shipments levied by the State Government Corporation.
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Notes:
For outbound shipments from Andhra Pradesh locations, Form 10 must be provided by the shipper.
For inbound shipments into Andhra Pradesh, the consignee’s Central Sales Tax (CST) number and APGST1(Andhra Pradesh Government Sales Tax) number must appear on the invoice. In case the consignee is an individual and does not have a sales tax number, a declaration must be provided by him stating, "Not for re-sale and bought for own use".
For inbound shipments into Assam, Sales Tax Form 22 or 24 is required. In case the forms are not available with the shipper, the shipment could be forwarded, and the form would be collected by United Parcel Express, Gauhati on arrival, from the consignee.
Form XXVIIIB (Bihar Road permit) is a must for all commercial shipments. The permit must bear the signatures of the shipper, the consignee and the Bihar sales tax authority.
Shipments destined to Punjab locations or pin-code areas cannot be sent to the Union Territory of Chandigarh (Mohali is located partly in Punjab).
If your shipment is destined for Mohali (pincode 160055-59) ensure:
a. Phone number of the consignee is mentioned on the package.
b. Invoice with value is provided for large quantity documents and all non-documents sent on any domestic product of United Parcel Express.
Documents in large quantity also attract octroi. For eg., blank forms, supply of airline tickets etc., would fall under this category. Therefore shipments such as these are required to be sent with Commercial Invioce with value clearly mentioned.
For outbound shipments from Gujarat locations, Form 45A must be provided by the Shipper and must have the Shipper’s signature and seal.
For inbound shipments into Gujarat, the Gujarat Sales Tax number of the consignee must appear on the invoice.
Octroi is applicable in Ahmedabad/ Baroda/ Surat/ Rajkot/ Jamnagar cities only.
For outbound shipments from Karnataka, the shipper must provide Sales Tax Form No. 39 in triplicate.
Inbound shipments would require the KST2 (Karnataka Sales Tax)/Central Sales Tax (CST) numbers and, if these are not available, an entry tax would be applicable.
Any shipment exported from Karnataka and required to be taken back to Karnataka need Form 39.
Only an original copy or a carbon copy of the invoice is acceptable. Photocopies are not acceptable. The consignee’s KGST3 (Kerala Government Sales Tax) and CST number must appear on the invoice.
Form 27 A is no longer required for a non-registered party, but the party should give a declaration in duplicate the reason for the purchase of the goods outside Kerala. The declaration should be on its letter head and should accompany the shipment into Kerala.
If the items categorized below are sent to the Consignee without a KGST3 number, an entry tax would be applicable:
Air Conditioner/Refrigerator/Washing Machine: 12%
Iron and Steel: 4%
Granite: 8%
Marble: 10%
Furnace Oil: 10%
Generator/Inverter: 12%
Photocopier/Fax Machine/Scanner: 8%
Entry Tax is not applicable to: Computers, components and spares/Other machinery
Computation of Tax: Tax is computed on: - total invoice value + freight + handling and clearing charges. These should be shown on the invoice.
Entry Tax is exempted if:
-The Consignee is a registered dealer having KGST3 (Kerala Government Sales Tax) numbers. These numbers should be printed on the invoice.
-The Consignee is a Central Government body i.e. Railways/Postal/All Defence Services/Telecom/CBI/Account General Offices. The rest of the Central and State Government bodies are subject to applicable taxes.
Any shipment travelling out of Kerala has to be accompanied by Form 26 in the absence of a regular commercial invoice.
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Orissa Sales Tax Form XXXII (Orissa waybill), with preprinted six digit serial number, signed and stamped with the seals of the Consignee and the Sales Tax Authority, is required.
a) The Punjab Central Sales Tax Number is an eight digit number, and must always appear along with the registration date. e.g. 24182451 dated 08/05/92.
b) Form 36 is appicable for all inbound and outbound commercial shipments valued at Rs 10,000/- and above. Only commodities valued below Rs 10,000/- such as woven labels, handloom shawls and knitted cloth are exempted. This form is procured by the consignee and provided to the shipper duly filled with details, stamp and signature.
For outboud shipments the shippers have to provide this form duly filled along with other paperwork.
a) All shipments containing any of the listed items below must be accompanied by:
Form 18-A, if the shipment is for re-sale by any unregistered dealer
The Consignee must obtain this form from the Rajasthan Sales Tax Department).
Airconditioners, all types of cooling equipment Automobile parts and Tractors
Bearings of all types Butter and Ghee (desi)
Cassettes, audio and video Cement and products made of Cement
Coal Computers, parts, software and floppies
Copper Sheets, Rods & Bands Crockery – all types
Dry Fruits including clove, cardamom, pepper and betel nuts Edible Oils & Hydrogenated Vegetable Oil
Electrical Goods, all types including UPS, CVTs Electronic Items including TVs, VCRs, VCPs
Fax Machines & parts Fireworks
Furniture of all types, including moulded Gur
Iron & Steel as defined under Section 14 of the Central Sales Tax Act Lottery Tickets
Lubricants, all types Metallic Utensils
Mattresses, all types Non-edible oil
Paper Pan Masala, Gutkha & Churi
Paints, Varnishes, Colours & Dyes Photographic Goods
Plastic Goods, PVC Granules Readymade Garments
Refrigerators Safety Matches
Sanitary Goods, all types Soaps, Toiletries, washing powders & detergents
Tea Telecommunications and sound-transmitting equipment including Cellphones, Cordless Telephones & Pagers
Tiles – all kinds Timber, Plywood, Nuwood and Laminated Sheets
All types of yarn, cotton, woolen or synthetic
Form 18AA has been abolished and, if the above items are brought in by an unregistered dealer for his own consumption, he can make a simple declaration stating that the consignee is a non-registered dealer and does not possess a Rajasthan Sales Tax/Central Sales Tax number, and the articles have been brought in for his own self-consumption and not for sale.
In the case of stock transfer goods sent on a consignment basis to an unregistered dealer, Form 18-A is mandatory, irrespective of the contents.
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For outbound shipments from Tamilnadu locations, Form XX must be provided by the Shipper.
For inbound shipments into Tamilnadu, the Consignee’s Central Sales Tax (CST) number and TNGST4(Tamilnadu Government Sales Tax) number must appear on the invoice. In case the consignee is an individual and does not have the numbers, a declaration must be provided by the Consignee stating, "Not for re-sale and bought for own use".
Any commercial shipment irrespective of the value, addressed to a registered dealer, Form 31 in original and duplicate with the CST and LST numbers, bearing the signatures of the consignee and the Sales tax department of Uttar Pradesh must be provided
All shipments irrespective of the invoice value, addressed to an individual, a government agency or an organisation that is not a registered dealer and does not have a CST and LST numbers, Form 32 bearing the signature and seal of the consigneed, consignor and the Sale tax department of Uttar Pradesh must be provided.
Form 32 is valid for one month. The validity of Form 31 is mentioned on the form.
The original copies of Forms 31 and 32 are retained at the check post, and a duplicate is delivered to the consignee alongwith the shipments.
For entry into West Bengal, a West Bengal Sales Tax Waybill Form 42 must accompany the shipment.
Only the following 14 Notified Items are exempted from the Sales Tax Waybill or Permit:
Notified Items
Books and periodicals excluding account books, diaries.
Cotton Yarn.
Computer Software.
Crutches, Orthopaedic Footwear and Artificial Limbs.
Cardiac Pace Makers, Heart Valves (other Cardiological Life Saving Equipment) and accessories thereof.
Exercise Books, Laboratory Note Books, Drawing Books, Graph Books, Ruled Paper and Graph Paper.
Footballs, Table Tennis Bats & Balls.
Handloom Woven Clothes and Khadi.
Hosiery Goods made exclusively of cotton.
Household Articles made of Brass or Bell Metal.
Newspapers
Dot Pens (Refills, Cartridges and Nozzles), Fountain Pens and Ink.
Pure Silk Yarn.
Textile Fabric of all varieties made wholly or partly of cotton, rayon, artificial silk or wool, towels, bedsheets, bed spreads, table cloths, napkins, dusters, niwars and lacers.
The Sales Tax Waybill must be obtained by the Consignee and sent to the Shipper. If the waybill is not provided in advance, it may be obtained upon arrival by the Consignee from the West Bengal Sales Tax Department.
The requirement of Form 38 to Haryana State is for any shipment valued at Rs. 10,000/- and if the consignee is a registered dealer. This form is not required if the shipment is addressed to a consignee who is an individual.
Form 38 is also used for Outbound shipments from Haryana
Form 59 A is a must for all commercial shipments travelling to Chattisgarh state.
Sales tax requirements are similar to that of Bihar state.
Sales tax requirements are similar to Uttar Pradesh state.
Note: The responsibility for obtaining the Sales Tax Waybill or Permit lies with the Consignee, and United Parcel Express cannot procure these.
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