Sales Tax formalities

[MANOHARAN ARUMUGAM]

We are regularly importing at Chennai port.  After importation, cargoes are being despatched to Goa, HP and Sikkim.  To meet check post formalities, can anybody enlighten me as to what are the documents should accompany wth the cargo.

Thanks.

[YAGAY andSUN]

Following documents, will be accompanied with the Cargo:-

1. Commercial Invoice, Bill of Entry, Bill of Lading, GAR -7 Challan.
2. Way Bills (for inward and outward movement of goods).
3. Transit Pass (It is required to be issued by the State VAT Department checkpost while entering passing through that particular state and submission it  to the last check post).

[MANOHARAN ARUMUGAM]

Dear Mr.Pradeep,

 

Thanks for your information. 

The goods involved is Polymers in primary form and Tariff Item is 3905. 

Apart from documents referred to in Sl.No.1 & 2, we have enclosed Form JJ (Transit Pass).  However, the check post authorities has issued  Detetion Notice stating that "the Dealer must not enclosed Form LL (Transit Pass)"

All our impots are for captive consumption.

Please clarify.

Thanks,

A.Manoharan

[YAGAY andSUN]

Form JJ may not ber  applicable in you case.  It may be Form LL which is Application for Transit pass rto be filled by the owner or other person in charge of a Goods Vehicle Carrying the Goods Specified in the VIth Schedule to the Act or the Consigner or Transferor of the Goods Specified in the Said Schedule, as the case may be.

Please check whether your goods falls in the Schedule VI or not.

AI Summary

Transit pass requirements: ensure the correct transit form accompanies consignments; applicability depends on whether goods are scheduled. Imported consignments must be accompanied by commercial invoice, bill of entry, bill of lading, GAR-7 challan and way bills, plus a state-issued transit pass to be presented at checkposts. Dispute over Form JJ versus Form LL arose after a detention notice; Form LL applies where the goods are those specified in the relevant schedule, so consignors should verify whether their goods are scheduled and use the appropriate transit form.