Domestic
Reference Guide For Sales Tax & Other Levies
S. No.
STATE
REQUIRED NO.
OF COPIES OF
C/NOR'S INVOICE
WITH PRINTED
S.T. & C.S.T. NOs.
10% C.S.T.
VALID IN
ABSENCE OF
C.S.T. NO. OF
CONSIGNEE
TYPE OF
FORM/ PERMIT
REQUIRED
ENTRY
TAX
OCTROI
1.
ANDAMAN & NICOBAR IS.
2
YES
NIL
NA
NA
2.
ANDHRA PRADESH
2
NO
NIL
NA
NA
3.
ARUNACHAL PRADESH
2
YES
NIL
NA
NA
4.
ASSAM
3
NO
DLY. NOTE (S.T. PERMIT)
NA
NA
5.
BIHAR
2
NO
ROAD PERMIT 28B OR 28A
NA
NA
6.
CHANDIGARH
2
NO
NIL
NA
NA
7.
CHHATISGARH
2
YES
NIL
NA
NA
8.
DADRA & NAGAR HAVELI
2
YES
NIL
NA
NA
9.
DAMAN & DIU
2
NO
NIL
NA
NA
10.
DELHI
2
YES
NIL
NA
NA
11.
GOA
3
NO
NIL
*YES
NA
12.
GUJARAT
2
NO
NIL
NA
YES
13.
HARYANA
2
NO
FORM NO. 38B/38A
NA
NA
14.
HIMACHAL PRADESH
2
NO
FORM NO. 26A
NA
NA
15.
JAMMU & KASHMIR
2
NO
Form ST 32
*YES
**
16.
JHARKHAND
2
NO
ROAD PERMIT 28B OR 28A
NA
NA
17.
KARNATAKA
2
NO
NIL
*YES
NA
18.
KERALA
3
NO
FORM NO. 27B
*YES
NA
19.
MADHYA PRADESH
2
YES
NIL
NA
NA
20.
MAHARASHTRA
2
YES
NIL
NA
YES
21.
MANIPUR
3
NO
ST-35 (3 COPIES)
NA
YES
22.
MEGHALAYA
2
NO
FORM NO. 16
NA
NA
23.
MIZORAM
2
YES
Form no.35A
NA
NA
24.
NAGALAND
2
NO
NIL
NA
NA
25.
ORISSA
3
NO
WAYBILL NO. 32
*YES
NA
26.
PUNJAB
2
NO
N.A.
*YES
YES
27.
PONDICHERRY
2
NO
NIL
NA
NA
28.
RAJASTHAN
2
NO
FORM NO. 18A
NA
NA
29.
SIKKIM
2
NO
NIL
NA
NA
30.
TAMIL NADU
2
NO
NIL
NA
NA
31.
TRIPURA
2
NO
DLY. PERMIT (At the time of delivery)
NA
NA
32.
UTTAR PRADESH
2
NO
S.T. PERMIT NO. 31/32
NA
NA
33.
UTTARANCHAL
2
NO
S.T. PERMIT NO. 31/32
NA
NA
34.
WEST BENGAL
3
NO
WAYBILL FORM NO.42
NA
NA
Note:
1.
Local Sales Tax and Central Sales Tax Nos. of the consignee are essential to be mentioned in the invoice.
2.
States marked with * denote Entry Tax is applicable in case the consignee is not a registered dealer and has bought the goods directly from the suppliers located outside the state for own use. This is applicable only on certain specified items in Jammu & Kashmir, Punjab and Kerala.
3.
Toll Tax is applicable in Jammu & Kashmir - marked as **.
4.
Subjects to changes as per the government regulations.
