During the Mauryan period, the state was under full control of the king. Panyadhayksh, a government officer, supervised commerce and trade. Paulvadyaksh officers used to inspect weights and measures. Shulkadhyaksh was the main officer for collecting tax on bridges. Kautilya has written that king constructed bridges, roads on land and water routes for developing trade and commerce.

He also wrote that the king took care of businessmen and traders as only they could make a country prosperous. According to Kautilya, silk and pottery produced in China were the best in the world. He has also mentioned a series of Pearl – ‘Kardbhic’. As their origin is from the river ‘Kardhic’ of Iran, they have camped Karachi. At that time, duty on imports was called Nishkranya’. The tariff for imports was generally around 20%, but there is no accurate information about exports.

The sales tax would have been another major source of public revenue. The tax rate for countable merchandise was 9.5%, for those sold by weights, the Sales tax rate was 5%, and the trade goods sold on the basis of their measurement were subject to a sales tax rate of 6.25%. In Mauryan reign, the traders used to travel in large caravans trudging along with long distances. The protection of these carnivals’ from robberies, piracy, etc, was the duty of the state, and in exchange of this, the state charged toll tax from traders.

In Mauryan reign, different separate markets were found for different articles. According to Kautilya, the separate arrangement was there for shops of food items like sweets, meat, rice, chapati, etc. Trade was specialized. Kashmir, Kaushal, Vidarbha and Kalinga were trade centres for diamonds. Himachal Pradesh was known for leather, Bengal for a muslin. Tamraparni Panday and Kerala were well – known places for the pearl.

To simplify and to facilitate trade during Mauryan Period, the king started minting coins. In Kautilya’s Arthashastra, there is a mention of four types of coins. During the Mauryan period. India had a flourishing trade with Egypt. In the end, it can be said that during the Mauryan period, prosperity was at its peak in both trade and commerce, because of which the trade became specialized and foreign trade increased in strength. Foreign trade was at its peak at that time. And that is why, in context to Mauryan reign, it can be called prosperous.