CST - Form H
This query is : Resolved
13 May 2008
Can assesse issue form H to all inter state suppliers? wat is the condition if the materials purchased are accessories?
Amit Sharma
(Expert)
13 May 2008
Dear Dharshni,
- Sale during course of export is exempt from CST. As per section 5(3) of CST Act, penultimate sale is also deemed to be in course of export and is exempt from CST. Dealer actually exporting the goods has proof of export like customs documents, bank certificate, airway bill/bill of lading, shipping bill etc. However, the penultimate seller does not have any direct evidence to prove that his sale is exempt from tax. In such cases, the actual exporter has to issue a certificate to the penultimate seller in form H. The blank ‘H’ forms are to be obtained from sales tax authority by the final exporter.
- Sale during course of export is exempt from CST. As per section 5(3) of CST Act, penultimate sale is also deemed to be in course of export and is exempt from CST. Dealer actually exporting the goods has proof of export like customs documents, bank certificate, airway bill/bill of lading, shipping bill etc. However, the penultimate seller does not have any direct evidence to prove that his sale is exempt from tax. In such cases, the actual exporter has to issue a certificate to the penultimate seller in form H. The blank ‘H’ forms are to be obtained from sales tax authority by the final exporter.
13 May 2008
Dear Sir...
The Assessee is doing Garment business. My doubt is.. can they issue Form H for Accessories like buttons,etc.,
The Assessee is doing Garment business. My doubt is.. can they issue Form H for Accessories like buttons,etc.,
Shalishkumar
(Expert)
13 May 2008
If the goods are meant for ultimate export by the actual buyer and does not undergo any modification. Form -H can be issued either purchased locally or through interstate supplier otherwise NOT.
S.Srinivasaraghavan
(Expert)
18 October 2008
Yes. That is the correct situation
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