Major CheckPosts

S.No.	Name of check post and barrier	Location & Description of checkposts and barriers
1	Lakhanpur Checkpost	Lakhanpur is the gateway to the State of Jammu and Kashmir. It is contiguous to the State of Punjab and all the incoming and outgoing vehicular traffic passes through this town. 90 of the import of trade goods takes place through the Lakhanpur Checkpost, which works round the clock.
2	Lower Munda Checkpost	Check Post Lower Munda was established in the year 1995. The Check Post is situated about 10 kms. From Jawahar Tunnel on Kashmir side and about 5 kms. from Banihal on Jammu side. Lower Munda is the gateway to the Kashmir valley in the same manner as Lakhanpur to the State of Jammu and Kashmir. Checkpost Lower Munda is charged with the responsibility of Collection of information with regard to import/export of taxable and non taxable goods into / from the state besides surveillance and vigilance to thwart the attempts of unscrupulous elements to evade tax under the provisions of the J&K VAT Act, 2005 and CST Act, 1956.
3	Commercial Tax Check Post Passenger Side Rly. Station	Jammu was established during 1971-72 (with the arrival of Train at Jammu) to prevent evasion of Tax with regard to import and exports of goods through passenger trains. The Checkpost is headed by a Commercial Taxes Officer.
4	Commercial Taxes Check Post Goods-side Railway Station Jammu	This post was established in 1971-72 in order to regulate imports and exports of goods through Goods trains. The post is headed by a Commercial Taxes Officer. The Commercial Taxes officer here is also vested with the powers of Petrol Taxation Officer and Assessing Authority. He is assisted by Inspectors, Sub- inspectors and Guards and ministerial staff.

Minor CheckPosts

S.No.	Name of checkposts and barriers
1	Jammu Airport
2	Srinagar Airport
3	Bari Brahmana
4	Udhampur
5	Govindsar
6	Nagri
7	Mandi Mandikerian
8	Dayalachack
9	Satbian
10	Hut Maska
11	Kourpunu
12	Paharpur
13	G.P.O. Srinagar
15	Upshi