Interstate transfer of goods during the course of service

This query is : Resolved

SUSHIL UPADHYAY (Querist)
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10 June 2014 A Company providing services, transfer some Equipment to the client site outside the state. The company charges for the service to the client and return back the equipment after completing the service.
My question is
whether CST is applicable in the course of Interstate Transfer of Equipment during providing services to the transfer.

If No, what supporting documents are required to transfer the equipment in the course of interstate transfer

If Yes, What value to be taken for CST purpose(client assembles equipment in house)

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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10 June 2014 As there is no sale of equipment involved no CST will be applicable.
In the case of M/s. Ambica Steels Ltd. V/s The State of A Ltd in Uttar Pradesh it is held that F Forms are mandatory for all transactions of inter state transfers (not by way of sale) including job work and goods return.

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