Required form i for cst under sez

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Rizwan Pathan

Rizwan Pathan (Querist)

13 April 2012 Dear Experts,

Urgently required form I Under CST for SEZ Area.

Thanks & regards,

Rizwan Pathan

Prakash Kochar

Prakash Kochar (Expert)

17 April 2012 A unit under SEZ area has to obtain form I for interstate purchases from Development Commissioner.

Swanand

Swanand (Expert)

20 April 2012 It is SEZ unit which can get Form I from local Sales Tax Authorities. ( Not from DC).

If you are SEZ unit you will get it from sales tax.

If you are supplier to SEZ unit you should ask SEZ unit to provide Form I

Prakash Kochar

Prakash Kochar (Expert)

20 April 2012 Mr. Swanand In Mah. I form is issued by Comm. of SEZ. Following Circular may be consider-
TRADE CIRCULAR
No.VAT/2008/ Noti/27/Adm- 6/ Mumbai,Dt. 20.06.09
(Trade Cir.No.- 19 T of 2009)
Sub: Form ‘I’ under Central Sales Tax Act.
Ref: Clarification on Trade Circular No.8T of 2005 dt. 9-3-05.
Gentlemen/Sir/ Madam,
Please refer to above Trade Circular wherein it was stated that consequent to amendment in Section 8 of Central Sales Tax Act w.e.f. 10-9-04, the Form ‘I’ under sub-section 4 of Section 8 was to be obtained from specified authority of the Central Government i.e. Commissioner of Special Economic Zone (SEZ). It was further stated that only Form ‘I’ issued by Commissioner, SEZ will be valid and form issued bySales Tax Department will be valid only upto 9-9-04.
2. It has been, however, brought to our notice by Trade that in some States Form ‘I’ are still being issued by Sales Tax/Commercial Tax authorities. These forms are being rejected by Sales Tax authorities in Maharashtra as not being valid forms following the above referred Trade Circular.
3. Considering the genuine difficulty faced by the Trade in this respect, the instructions contained in Trade Circular No.8T of 2005 are being modified. Sales Tax authorities are instructed to also allow declarations in Form ‘I’ issued by Sales Tax authorities of other States. This will be applicable for a period of one year and the issue will be reexamined after that.
4. You are requested to bring the contents of the circular to notice of all concerned.
Yours faithfully,
( Sanjay Bhatia.)
Commissioner of Sales Tax,
Maharashtra State, Mumbai.

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