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

[Ganeshan Kalyani]

The authority should accept. For Vat dealing in taxable goods is essential. Thanks.

AI Summary

VAT exemption for primary agricultural products permits checkposts to accept importer letterhead declaration instead of TIN on Form KK. Form KK must ordinarily include the importer's TIN for inter state transport, but where consignments are VAT exempt primary agricultural products and the importer lacks a VAT TIN, a letterhead declaration identifying the importer and consignment may be presented and should be accepted by checkpost authorities because the TIN requirement applies to taxable goods.