Explanation : Octroi is a local tax which is collected by the state government on those goods that have been bought Into the City/state for the purpose of personal use and sale. The charges on the items are generally levied after on the weight, value and total number of goods. It is levied on certain articles, such as food-stuffs, on their entry Into a city. After regulation of goods & service Act India this tax became irrelevant e-way bill is used In transportation purposes after in duetion of GST from 1st July, 2017. ....Read more