Guidelines

S.N. State No. of Invoices Required Type of Permit/ Way bill Required Octroi
Applicable
Other Information

1

Andhra Pradesh

3 Copies

Required (Cir No. 2332 Dated 16.10.2002)

No

ST Form 10 required for Incoming & Out going materials
Transit pass ( Bahati ) required for other states materials

2

Assam

3 Copies

ST Form 24

No

For Govt. goods  Form 14 require

3

Arunachal Pradesh

3 Copies

Not Required

No

 

4

Bihar

3 Copies

Bihar Road Permit 28 B

No

If material value less than 10000/- Form 28 B not required Central Govt & House Hold material Form ‘ D’ Required

5

Chandigarh

3 Copies

Not Required

No

 

6

Chattisgarh

2 Copies

ST Form 59 A

No

For Govt. party not required

7

Delhi

3 Copies

Not Required

No

 

8

Goa

2 Copies

Not Required

No

 

9

Gujarat

3 Copies

ST Form 45

Yes

For Incoming – Form Not required

10

Haryana

3 Copies

ST Form 38

No

 

11

Himachal Pradesh

3 Copies

ST Form 26 

No

 

12

Jharkhand

2 Copies

Jharkhand Road Permit 28 B

No 

If material value less than 5000/- Form 28 B not required
Central Govt & House Hold material Form ‘ D’ Required

13

Karnataka

3 Copies

Not Required

No

If Vehicle crossing to other states through Karnataka
then Transit Pass to be issued at entry check post and 
to be surrendered within the time at the exit check post

14

Kerala

3 Copies

Not Required

Entry Tax

Entry Tax for specified items (Cir No. 2366 Dated 27.12.2002)

15

Madhya Pradesh

3 Copies

ST Form 75 

No

Materials for other states and passing through MP  ST form 85
required. If personal/House Hold materials ST Form 86 required

16

Maharashtra

3 Copies

Not Required

Yes

Value of material is must for Repairable/Returnable goods

17

Manipur

3 Copies

ST Form 35 

No

 

18

Meghalaya

3 Copies

ST Form 14

No

 

19

Orissa

3 Copies

Way Bill
32 R’ Required

Entry Tax

 

 

20

Pondicherry

3 Copies

ST Form 20

No

Pondichery state permit required for
Mahe in Kerala & Yanam in  A.P.

21

Punjab

3 Copies

ST Form 36

Yes

ST Forms required if value of Goods Rs.10000 & above

22

Rajasthan

3 Copies

ST Form 18A 

No

ST Form 18 Required for  Govt party Transit pass ( Bahati ) required for other states materials

23

Tamilnadu

3 Copies

ST Form 20

No

 

24

Tripura

3 Copies

ST Form 47

No

 

25

Uttar Pradesh

3 Copies

U.P ST Form 31

No

For Defence, Govt party and Tax exempted Customers
U.P. ST Form 32 required
Transit pass ( Bahati ) required for other states materials

26

Uttaranchal

2 Copies

Uttaranchal

ST Form 31

No

For Defence, Govt party and Tax exempted Customers
Uttranchal ST Form 32 required
Transit pass ( Bahati ) required for other states materials

27

West Bengal

3 Copies

ST Form 42

No

Transit pass required for other states 
R.C.Copy of ST of Consignor party Required

NOTE:-

For All States, Consignee Party’s ” ST & CST ” Number is Compulsory

10 % or 14 % CST applicable only for own used materials. For sales, the receiving party must have local sales Registration certificate. The percentage of Tax may vary product to product and as per local surcharges of each state. i.e. In Karnataka 5 % cases will be levied on the Tax.

For A.P, Kerala, Punjab & H.P. ST form will be issued by entry check post, not by the Consignee and the same will be filled by the driver/agent at the check post. But Consignee’s ST & CST Nos. are must.

Movement of material in between interstate Bihar & Jharkhand no PERMIT is required. ST form 28 B is different for Bihar & Jharkhand.

In Karnataka form 39 will be issued by the Consignor for specified goods like Iron, Steel, Rejected/Repaired, re-conditioned and stock transfers etc. at the time of the booking. CST & KST Number of Consignee is must in Consignment Notes & Invoice copy for all Incoming Materials