Registered Office: 11, Ballugunge Terrace, Kolkata, West Bengal, India

Sales Tax Form/ Permit No. / Declaration Requirement along with shipments for Entry & Exit Sl NO State

INBOUND FOR REGISTRED DEALER

INBOUND FOR UNREGISTERED DEALER Declaration Required in original Declaration Required in original Form FF03 VAT Form 62 PERMIT LETTER FROM SALES TAX Declaration Required in original Form 60 Not required Not required Not required Declaration Required in original Form 26 Declatation in Local Stamp Paper in the form of Affedevit by Consignee in original JVAT-504G Declaration Required in original Form 16

OUTBOUND

APPLICABILITY OF OCTROI / ENTRY TAX/ VAT AS PER STATE NORMS

Notes/ Remarks

1 2 3 4 5 6 7 8 9

Andaman Nicobar Islands Andhra Pradesh Arunachal Pradesh Assam

Not required Form X Form DG-1 VAT Form 61

Not required Form X along with TAX INVOICE Not required Form 63

Octroi Required N.A Entry Tax For Unregistered dealer VAT For Unregistered dealer Entry Tax for Unregistered dealer N.A N.A N.A N.A N.A N.A Optional (At Entry Point)

Octroi @ 4% is required to be paid at entry port. CST/LST/TIN No Mandatory on Invoice 4% on Invoice value for FF03 4% of Invoice Value. This amount as entry Tax needs to be paid in advance and permit received prior to entry of shipment 4% of Invoice Value. This amount as entry Tax needs to be paid in advance and permit received prior to entry of shipment CST/LST/TIN Nos of Registered Consignee Must Exemptions are applicable to Government Institutions CST/LST/TIN Nos of Registered Consignee Must CST/LST/TIN Nos of Registered Consignee Must CST/LST/TIN Nos of Registered Consignee Must Form is not required if shipment value is less than Rs 25000 12.5% on Total Value of Invoice for Unregistered dealer if Form 26 not included.

Bihar Chandigarh Chattisgarh Delhi Goa, Daman & Diu

Form XXVIIIB Not required Form 59-A Not required Not required Form 403 Form No. 38/ VAT Form D3 CLN Form 26

VAT FORM D-X Not required Not required Not required Not required 402 Form No. 38/ VAT Form D3 CLN Not required

10 Gujarat 11 Haryana 12 Himachal Pradesh

13 Jammu & Kashmir

Form 65

Not required

Entry Tax Required

12.5% of total Invoice value at entry Gate.

14 Jharkhand 15 Karnataka 16 Kerala

Confidential

JVAT-504G Not required Form 16

JVAT-504B Form 505 or Form 515 Form 15

Entry Tax for Unregistered dealer N.A Entry Tax for Unregistered dealer

To procure form for Unregistered dealer advance tax @ 4% or 12.5% based on commodity needs to be paid and forms received. CST/LST/TIN No Mandatory on Invoice 12.5% for unregistered dealers as deposit. Refundable once proof of Installation is provided. Mail to:solutions@thesafecargo.com

The Safe Cargo

Registered Office: 11, Ballugunge Terrace, Kolkata, West Bengal, India

Sales Tax Form/ Permit No. / Declaration Requirement along with shipments for Entry & Exit Sl NO State

INBOUND FOR REGISTRED DEALER

INBOUND FOR UNREGISTERED DEALER

OUTBOUND

APPLICABILITY OF OCTROI / ENTRY TAX/ VAT AS PER STATE NORMS

Notes/ Remarks

17 Madhya Pradesh 18 Maharashtra 19 Manipur 20 Meghalaya 21 Mizoram 22 Nagaland 23 Orissa 24 Pondicherry 25 Punjab 26 Rajasthan 27 Sikkim 28 Tamil Nadu 29 Tripura

FORM 49 Not required Form ST-35 Form 40 Form 33 Form 16 Form 402 Not required Not required Form 47

Form 50 Not required Form ST-37 Form 40 Special Entry Permit Form 16 Form 402 A Not required Declaration Required in original Declaration Required in original Form 25 Declaration Required in original Form 26

Not required Not required ST-36 Form 37 Not required Not required Required Not required Not required Not required

Entry Tax for Unregistered dealer Octroi N.A N.A N.A Optional (At Entry Point) Entry Tax Required N.A N.A N.A Entry Tax For Unregistered dealer N.A Entry Tax For Unregistered dealer Entry Tax For Unregistered dealer N.A

4% on the total value of Invoice for Unregistered dealers. Worli,Goregaon-5.5% and others 4.5% CST/LST/TIN Nos of Registered Consignee Must CST/LST/TIN Nos of Registered Consignee Must Special entry permit is to be obtained on application by the consignee prior to entry of the cargo For Unregistered dealers a leavy of 2% may be collected at Checkpost 1% or 2% Entry Tax is applicable based on commodity classification for Unregistered dealers CST/LST/TIN Nos of Registered Consignee Must CST/LST/TIN Nos of Registered Consignee Must CST/LST/TIN Nos of Registered Consignee Must Entry Tax is applicable only for Unregistered Dealers, 4% of the Invoice value needs to be paid and form Received from sales Tax prior to entry of the shipment. CST/LST/TIN Nos of Registered Consignee Must Entry Tax is applicable only for Unregistered Dealers, 4% of the Invoice value needs to be paid and form Received from sales Tax prior to entry of the shipment. Enty Tax @ 2% of Invoice value (If Individual Invoice value is More than 10 Lacs) for Unregistered dealers needs to be paid and form 32 received from sales tax CST/LST/TIN Nos of Registered Consignee Must

Form 25

Not required

Not required

Form JJ

Form 26

Not required

30 Uttar Pradesh 31 Uttaranchal

Form 31 Form 31

Form 32 Form 31

Not required Not required

32 West Bengal

Form 50

Form 50

Form 51

4% or 12.5% on Total Value of materials for Unregistered dealers. The computation of tax includes Freight and VAT For Unregistered other components as per the discretion of Assessing dealer officer. This procedure needs to be completed and Forms received prior to entry of consignment. Mail to:solutions@thesafecargo.com

Confidential

The Safe Cargo