Import of goods in up without form 38

SUDHIR GUPTA (Querist) 06 October 2015 This query is : Resolved
CAN GOODS IN UTTAR PARDESH BE IMPORTED WITHOUT FORM 38 BELOW A SPECIFED AMOUNT SAY 5000.00 BY A REGD DEALER. IF YES KINDLY PROVIDE RULES

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sanjeev kumar goel (Expert) 07 October 2015
Yes the goods below Rs.5000/- can be imported from out side U.P. with out Form 38 but the goods should be carry in personal vehicle. If goods are carried by public transport system then Form 38 is must irrespective of amount of transaction. The provision as was applicable before implementation of VAT is also applicable after implementation of VAT as the said circular has not been withdrawn by the department.

SUDHIR GUPTA (Querist) 11 December 2015
thanks goel jee

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