ONLINE FORM KK FOR TRANSPORT

[Raghunandhaanan rvi]

One of our clients import Fresh Fruits from USA to Chennai port and transport it to

other states after customs clearance direct from Port / CFS.

According to TNVAT Rules, Form KK is required to be issued by Forwarding Agent [CHA] for transporting the goods from port to other states. It is required to mention TIN number of the importer in Form KK.

My question is that since fresh fruits and primary agri products are exempted from VAT, TIN number is not

available to them. Kindly advice whether Checkpost authorities will accept mere declaration in their letter head instead of TIN number?

Kindly advice

AI Summary

Importer Seeks Clarity on Using Company Letterhead Instead of Form KK for VAT-Exempt Fresh Fruit Transport A client imports fresh fruits from the USA to Chennai and transports them to other states. According to Tamil Nadu VAT rules, Form KK, issued by the forwarding agent, is necessary for transportation, requiring the importer's TIN number. However, since fresh fruits are VAT-exempt, the importer lacks a TIN. The query seeks advice on whether checkpost authorities will accept a declaration on the company's letterhead instead. The response suggests that the authorities should accept this, as VAT dealings are only essential for taxable goods.