List of Goods for FORM 49

List of goods for which Form 49 is required while bringing in MP from any other state.

[Notification number 25 dt. 31-03-2006 MPVAT Act]

S.No. Description of goods
(1) (2)
1. All kinds of crockery
2. All kinds of floor and wall tiles
3. All kinds of foot wears
4. All kinds of furniture
5. All kinds of glass and glass sheets  [omitted w.e.f. 14/07/2008]
6. All kinds of hosiery goods and readymade garments
7. All kinds of paper (excluding newsprint and carbon paper)
8. Lubricants, Naphtha, Furnace oil, Hexane, HSD, LDO and Bitumen
9. All kinds of stone and marble
10. All kinds of suitcases, attache cases, despatch cases and airbags and other luggage [omitted w.e.f. 14/07/2008]
11. All kinds of  utensils
11A. Coal including coke in all its forms but excluding charcoal [inserted w.e.f. 8/8/12]
12. All varieties of cloth [omitted w.e.f. 14/07/2008]
13. Coconut
14. Cosmetics and toilet articles (including medicinal preparations)
15. Cushions, pillows, mattresses made of  rubber or foam rubber or plastic foam or other synthetic foam or rubberised coir
16. Electrical goods (including Invertors, Batteries and Electrical appliances, but excluding ACSR conductors), cables and electric wires
17. Electronic goods
18. Hardware goods
19. Iron and Steel as specified in clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956)
20. Kirana goods & dry fruits
21. Laminated sheets, plywood, block boards, particle boards and veneers
22. Machinery & machinery parts
23. All kinds of plastic (including PVC / HDPE / LDPE / LLDPE / Polythene etc.) granuels and lumps
24. All kinds of pipes made of plastic (PVC / HDPE / LDPE / LLDPE / Polythene etc.) and their fittings
25. Packing material, ropes & twines
26. Pan masala and gutkha
27. Parts of motor vehicles & accessories there-of (including Batteries, but excluding tyres, tubes and flaps)
28. Photographic goods
29. Plastic goods
30. Sanitary goods & fittings
31. Sugar
32. Tea
33. Timber
34. Vegetable & edible oil (including hydrogenated vegetable oil)
35. All kinds of confectionery, biscuits, namkeen and bakery goods; [w.e.f. 22/01/2016]
36. All kinds of de-oiled cake (DOC) including soya meal; [w.e.f. 22/01/2016]
37. All kinds of Fabrics; [w.e.f. 22/01/2016]
38. All kinds of Motor Vehicles; [w.e.f. 22/01/2016]
39. All kinds of Sports goods; [w.e.f. 22/01/2016]
40. All kinds of suitcases and bags; [w.e.f. 22/01/2016]
41. All kinds of tyres, tubes and flaps; [w.e.f. 22/01/2016]
42. All kinds of Glass and goods made thereof; [w.e.f. 22/01/2016]
43. All kinds of toys; [w.e.f. 22/01/2016]
44. All kinds of watches and clocks; [w.e.f. 22/01/2016]
45. All kinds of non-ferrous scrap; [w.e.f. 22/01/2016]
46. Asbestos sheets and goods made thereof; [w.e.f. 22/01/2016]
47. Aluminum and goods made thereof; [w.e.f. 22/01/2016]
48. Barbed wire; [w.e.f. 22/01/2016]
49. Cement and goods made thereof; [w.e.f. 22/01/2016]
50. Chemical; [w.e.f. 22/01/2016]
51. Computer and parts thereof and Information Technology Products; [w.e.f. 22/01/2016]
52. Copper and goods made thereof; [w.e.f. 22/01/2016]
53. D. G. sets; [w.e.f. 22/01/2016]
54. Dona-pattal, tumblers and cups of paper and plastics; [w.e.f. 22/01/2016]
55. Explosives; [w.e.f. 22/01/2016]
56. Flush door; [w.e.f. 22/01/2016]
57. Goggles, their lenses and parts; [w.e.f. 22/01/2016]
58. Liquor; [w.e.f. 22/01/2016]
59. Mineral water; [w.e.f. 22/01/2016]
60. Milk powder and soya milk powder; [w.e.f. 22/01/2016]
61. Mosquito and insect repellents; [w.e.f. 22/01/2016]
62. Non alcoholic beverages; [w.e.f. 22/01/2016]
63. Prefabricated steel structures; [w.e.f. 22/01/2016]
64. Tobacco; [w.e.f. 22/01/2016]
65. Tractor, accessories and parts thereof. [w.e.f. 22/01/2016]
66. Water storage tanks made of plastic [w.e.f. 22/01/2016]

[Notification no. 53 dt. 20-04-2010 MPVAT Act]List of goods for which FORM 49 is required while sending from MP to other states

S.No.

Item

(1)

(2)

 1.

All kinds of oil-seeds

1A.

Bidi [w.e.f. 15-2-14]

 2.

Vegitable and edible oils (including hydrogenated vegetable oil)

 3.

Cotton (jinned or unjinned)

 4.

Marble [w.e.f. 8-8-12]

4A.

Mobile phones and parts thereof- Cellular handset and parts thereof [w.e.f. 15-2-14]

 5.

Granite [w.e.f. 8-8-12]

 6.

Coal including coke in all its forms but excluding charcoal [w.e.f. 8-8-12]

 7.

Pan masala and gutka [w.e.f. 8-8-12]

8.

Packing materials, ropes and twines [w.e.f. 15-2-14]

9.

Spices [w.e.f. 15-2-14]

10.

Tendupatta [w.e.f. 15-2-14]

11.

All kinds of hosiery goods and readymade garments [w.e.f. 15-2-14]
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111 thoughts on “List of Goods for FORM 49

  1. goyal ji, i am a free lance journlist and want to write an article on form 49. will u plz. contact me 4 detail discusion. my mo. no. is 9826701747

  2. Respected Sir,
    I would like to know that for “Drugs & Pharmaceuticals” there will be no need of Form-49?
    But transporter at the booking point demanding for it. So what should we do?
    Kindly give me details.
    Thanking you

    1. Respected Sir,
      I would like to know that for “Drugs & Pharmaceuticals” there will be no need of Form-49?
      But transporter at the booking point demanding for it. So what should we do?
      Kindly give me details.
      Thanking you

  3. Ashishji,

    Form 49 is only required for prescribed 32 goods. Drugs and Pharmaceuticals are not covered in the list of prescribed goods and hence you are not required to send Form 49.

    Moreover, recently procedure for download of Form 49 has been updated and now you cannot download Form 49 for any goods other than the prescribed goods.

    For any further clarifications feel free to come to our office and we shall discuss the matter in detail.

    1. Madam,
      Form 49 is applicable for only those goods which are notified under Noti. no.53 dt. 20-04-2010 MPVAT Act. On going through the said notification, it appears that Baby diaper and Adult diaper are not listed and in our opinion are not covered in any of the listed goods. Hence, Form 49 (or any other form) shall not be required for bringing the said goods from any other state to state of M.P.

    1. No. You cannot bring acsr conductor without form 49. However, if the said equipment is intended to be brought for personal use. You can issue form 50 instead of form 49

      1. I think this assumption to wrong, i spoke to the sale tax department of Indore Today and they said, Form 50 is only for Individuals who do not have a Sale Tax No. If you are registered in MP and if you want it for Personal use you would need form 49 and Form 50 would not work

  4. Sir,
    I am jayakumar from tamilnadu. I need to send aluminium alloy ingots to my customer in Bhopal. Transporter is demanding for form 49. How to issue form 49.
    Who need to issue the form -ie consigner ( myself)
    or consignee(Customer). Kindly help me ji.

    1. You can issue Form 50 instead of Form 49 if you donot have TIN. Form 50 can be generated on mptax.mp.gov.in portal. In addition to this, it is recommended that Form 50 should also accompany a declaration that mentions the fact that the consignee is not a regd dealer under MP-VAT Act and goods being transported shall are for end-use at hospital and not for resale or use in manufacturing activities.

  5. We are sending some training material old engine & tools from Hyderabad to Bhopal. it will move out of state after exhibition. Do i require Form 49 or a declaration stating that is these goods are for training and does not include any commercial value is enough.

    1. If you are a registered dealer in Madhya Pradesh, you ll need form 49. In any other case Form 50 will be required. No mere declaration will not be sufficient.

  6. SIR, whether form no.49 is not compulsory for IT product like printer printer ink and powder(toner) but cheak post officer not considered it.

    1. Ashish,

      Form 49 is compulsory for “Electronic Items” which is a very wide term. Since, all IT products are basically electronic items, hence, Form 49 should be applicable on all IT products including printer, printer inks and toner.

  7. We purchase gas tank from Gujrat , whether we have to issue form 49 to take the empty tank from gujrat to mp ,on chasis of Truck

    1. Dear kaushikji,
      Though there is no separate entry for empty gas cylinders. But they may be covered under the entry of packing material. Hence, to be on safe side, it is advisable to issue form 49.

  8. Sir i wanted to know that, Is form 49 required for bringing ACSR Conductors by A Govt. of India Undertaking.

  9. Dear Mr Goyal

    Although Liquid Nitrogen doesn’t appear in the list but we have faced problem in border clearance & made to pay penalty . so after that we have started asking customer to issue Form 49 . how can we overcome this problem . I want to avoid follow up for 49 for every supply

    1. The correct but painful way is to go for an appeal. It will definitely be decided in your favour.
      However, it should be noted that though liquid nitrogen isn’t covered in list for form 49, cylinders are covered under entry-packing material. So if these cylinders are being billed separately you’ll need to attach form 49.

  10. sir do i require form 49 or form 50 if i import ro water purifiers spare parts it contains electric ro pump uv choke uv lamp and also qc food grade plastic fittings of ro in bulk in mp from any other state ,i am non registered and need for personal use only .

  11. Dear sir we are small website that sell goods online, do we need form 49 or form 50, we are unregistered dealer in our state …goods sold by us is personal use only ….and its unstitiched fabric like suit pcs or sari (without fall or piko )

  12. dear sir

    any one can tell me either Fly ash Block is covered under for 49 or not. if we send it from haryana what process to be followed.

  13. Hi
    I am shiv and we are planning start selling product online. We will sell all types of product. Please share VAT registration and CST registration process

    1. No, there is no entry for epoxy chemical material in the said notification. Hence, you need not issue form 49.
      However, you are advised to check whether epoxy chemical can be classified as hardware item (entry no. 18)

  14. Dear Sir,

    We plan to bring a heavy duty crawler crane in to MP for wind turbine erection work from AP. The work is for 2/3 months and the crane shall go back. What forms / permits are required ? There is no sale or change of ownership.

    Regards,

    Rajendra

  15. Dear Sir,

    Please refer the above query. The crane is taken on rent and hence there is no commercial value involved. Form 50 asks for material value. Also the crane requires 25 vehicles to carry. is only one form sufficient or 25 forms to be filled? What about the value of goods to be mentioned in the form? The crane owner is a company in Mumbai. The crane was rented to one party for their work in AP. This work is finished and the crane is now suppose to go to MP on rent for two months. Please guide how to go about

    Regards,

    Rajendra

    1. You have to mention current fair market value of the crane even if it taken on rental basis. 25 number of Form 50 should be generated. Each vehicle should carry one Form 50.

  16. Sir we want full processor for cement dispatch from UP to MP against form C and vat Billing you are requested to please guide me for full processor. Thanks

  17. We are dealing in Solar Equipments in MP, We like to import the parts (solar inverter, Cables, Structure, PV Panles etc. ) for Solar power plants. Is there any requirement for Form 49 for importing the good from other states.

  18. Dear Sir
    we deal in gypsum celling products
    but it is not listed under the 36 product list
    could u help over this matter pls

  19. Dear, Our company an Oil & Gas drilling contractor, we are in process of getting contract for CBM drilling in Shadol and we will be deploying our rigs & accessories for this project and this project is short term works contract. These equipment were imported for another project.Can you please advise whether we should register for VAT in MP. Our transporters are asking for Form 49 to move equipment from West Bengal. Can you please suggest.

    1. Dear Mr. Balu,
      Does your contract involve transfer of goods directly or indirectly to your client? If yes, then you should apply for VAT registration and then only you can obtain and send Form 49 to your transporter.
      However, if it is a pure service contract, you can generate Form 50 and send the same to your transporter. For detailed opinion, kindly mail your query to office@dineshgoyal.com and CC to arpit.goyal@live.com

  20. Dear Sir,

    We are carrying Exhibition Display Modular Kit to Indore and going to take it back after the exhibtion, If I am correct, I am suppose to Attach form 50 and declaration stating the purpose, and the fact that there is no sale.
    along with the participation letter?

    Regards,

    Deepali Jadhav

  21. Dear Sir,
    There is a situation where in we are executing a project at our Site and in MP. Now one of the Third Party service provider is requesting us to provide the road permit to carry their own machine for one of the Services which they are to execute as per the Work Order that we have given them. My question is , is it allowed to provide a road permit where the equipment belongs to somebody else who has a turnkey contract…?? Requesting your views in this situation.

  22. Dear Sir,
    Thanks, we are railway Contractor, and we purchase items out of MP now in form 49 which Category Over Head Equipment Fitting Come, our truck is waiting at Vendors Ends for Dispatch

    1. Sir,

      There is no specific entry for detergent powder. However, to be on safer side, you can cover it under toilet articles or kirana items.

  23. Colour hardner required for… Giving different colour to concrete will fall under which category…its in powder form and is applied to top surface of concrete…the category is not mentioned in form 49 for good entering mhadya pradesh

    1. Sir,

      In our opinion Form-49 is not required for colour hardner as it is not covered in any of the specified product categories.
      However, to avoid litigations, if conservative approach is adopted, it can be covered under hardware items.

  24. Dear sir,

    we are transporting our heavy lift crane from Gujarat to MP which required at least 60 nos of Form 49 but Mptax.mp.gov .in says that in month you can take only 20 nos of form 49.
    Please help how to take more than 20 nos of form 49.

    1. You have to file an application to your circle incharge for increase in monthly limit for downloading Form-49 clearly stating the reasons for such request. Record of usage of earlier downloaded Form-49 should be enclosed with this application.

  25. my customer has told me that if he submits form 49 it means he is filling his vat returns regularly.

    hence it is to be assumed that he will be able to submit form c.

    can you confirm this? I am from Mumbai & am am in the process of transporting a machine to indore.

    best regards & thank you

    kunal mundle, Mumbai

    1. Sir,
      Issuance of Form 49 does not mean that a dealer is regular in filing return. But it is correct that department generally reduces limit for Issuance of Form 49 of irregular dealers to zero.

    1. Sir,
      On primary reading of the above notification, it seems the Form 49 is not applicable on cycle and it’s parts. However, if conservative approach is adopted to avoid litigation and problems at checkpost, the said products may be included in entry 22 or 27 of the above notification.

  26. Dear sir,
    I m transporter in kanpur. My lorry transported some sugar chemicals from up to mp all time and no required form 49. But we are transported same goods ( sugar chemicals ) dt. 23.01.2016.
    Lorry stopped in border mp government. He says penalty required form 49.

    Please suggest me

    Thanks
    Susilo verma

    1. The CCT has instructed not to penalise any one for these new 32 items. in case of any problem in this regard you may take the help of following departmental officers Shri Rajesh Bahuguna, Addl CCT – 8989980502, Shri Manoj Choubey, DC- 8989981190, Shri Anurag Pathak, AC – 8989980576

    1. Sir,
      We do not see any entry for Refrigerator gas in the list. Hence, in our opinion, you do not need Form 49 for the same.

  27. Dear Sir,
    I am sending chemical item to be used in Pharma product formation from up to mp.
    so does it require road permit Form 49 now,as previous no form was required for that.

      1. But Buyer of MP saying that this chemical is a Pharma Item….so still it need Form 49 for Pharma Item

  28. We are a textile export company based in Mumbai. we have sent paper tags for packing purpose from Karur, Tamilnadu
    to indore, please inform who can provide us form 49. From internet w have download form 49 but it mention seal of issuing authority.

    1. Your customer in indore will issue you Form 49. It is to be downloaded from official portal mptax.mp.gov.in. If your customer isn’t a registered dealer and has ordered goods for personal use, then form 50 shall be generated from the official portal instead of Form 49.

  29. Please inform me that provisional goods
    like mango pulp , baby corn, mockatil tin does require form 49 for transfer from delhi to indore

    1. Sir,

      Entry no. 50 “Chemical” is a very wide entry and covers all types of chemicals. Hence, in my opinion, Form 49 should be applicable to insecticide and pesticides.

  30. Do we need to issue form 49 to bring – PS PLATES FOR PRINTING- into MP. They are used to print in offset machines and are manufactured by coating lithographic aluminium sheets with ps coating.

    1. Yes, Form 49 should be issued. In my opinion they these plates may be covered under “22. Machinery & machinery parts” or “47. Aluminum and goods made thereof”.

  31. SIR,

    WE ARE SENDING GOODS FROM NEW DELHI TO MP.
    THE CUSTOMER ISSUING THE FORM49. IN THAT FORM SEAL AND SIGNATURE IS COMPULSORY. THE CUSTOMER SENDING THE FORM49 WITHOUT SEAL AND SIGNATURE. PLEASE CLARIFY SIR.

    1. Sir,
      In Form 49, seal and signature of consignor is compulsory. In your case, since you are the consigner of goods from Delhi, Form 49 is to be signed by you.

  32. I am shifting from Delhi to Indore. I have asked a courier service to deliver my personal belongings like books & clothes, but they are asking for form 49 or form 50. Is it required? I am not selling or buying anything. Just relocating!

  33. Dear Sir
    We are registered supplier of West Central Railway for computer, Printers, IT product, electrical and electronic goods. Now our name is included by other Railways like Northern, Central, South Eastern, South Western, Western etc. IWe are participating in open tenders and getting orders. Now my transporter is demanding road permit along with invoice, Order copy. I have all the papers except road permit which have to be issued by the consignee (Railway) but some of them are simply replies that sending the ordered material to the consignee is your duty we will not issue any road permit. Pl suggest me is there any other way to send the material. We have requested Gaziabad under Northern Railway they send From 38 required for UP, but Rajasthan, Karnataka, and Andhra Pradesh Railway officers refused, pl help how can overcome this.
    Yhanks

    1. Sir,
      Form 49/50 is required only when specified goods are being brought from place outside Madhya Pradesh to a place inside Madhya Pradesh and consignee of goods is a dealer other than Departments or PSU of Government of India/ Madhya Pradesh.
      Assuming WCR is a PSU of GOI, form 49 will not be required.

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