Orissa

  • If the shipment is addressed to a customer's residential address form 402A is mandatory with entry tax. In the absence of form 402A, entry tax with penalty (2 times of entry tax) on invoice value is applicable. Form 402A can be procured from the local sales tax office.

 

  • FORM 402A must accompany with PAN details and copy of entry tax (if paid in advance.)

 

  • The entry tax can be paid to sales tax office in advance (through e-payment), the form for which can be obtained & sent to origin (shipper) . The receipt has to be attached with the airway bill or shipments must travel with form 402A and entry tax can be paid at the check post.

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