28 February 2011
During the construction of SEZ, the interstate purchase of Building material & other material except plant & machinery and equipment is exempt from CST against Form 'I' ?
As per Sec8(6),8(7),8(8)if any purchase made by Units located in SEZ are exempt from CST, provided such Purchase (Material or any goods) should be used for the development, setting up, operation and maintenance of SEZ. Hence in this case if it is used for the purpose mention as aforesaid then it is exempt against Form "I" u/s 8(8)
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