Issue of Form H

Dear sir.

issue of form H what is details is submited in enclose for sales tax department

On what purpose the form H is issued by the buyer to seller, clarify with example.

Procedure of issue of H Form

 You have to submit the following documents to Sale Tax Department which is given below

1. Form 2A, 2B & 2C duly filled

2. all the purchase bills copy with related b/l, purchase order, shipping bills.

3. sale tax return copy for the abovesaid period for their ready reference

and then you get the H form for the abovesaid period .

H Form is an instrument at par with C form without paying tax, where the purpose of the goods purchased against H form is subject to export only, no bar of port and not necessary to bring the goods in state of the form issuing assesee, but the documents of actual export must cater the details of form issuing party and details of the consignment !

Agree with Mr. Ajay. Since the invoice billing address is Goa address, Form H has to be issued fromGoa CTO

Form-H comes under CST Act.

EXAMPLE : If a dealer of maharashtra buys the goods from dealer of Gujarat and export the goods as it is (without changing the form of the goods) then Gujarat dealer, against Form-H will not charge CST to Maharashtra dealer.

Thus on the basis of Form - H dealer of Maharashtra can avoid the additional cost - CST burden.

Dear Sir/s,

We are manufacturer of Truck Chassis with Cabin for export.  We purchase Tipper Bodies for fitment on these chassis and export the fully built vehicles i.e., Chassis, Cabin + bodies to various countries across globe

Kindly let me know whether we can purchase these tipper bodies for export on Exemption of CST - Under Form H.  There is no further processing on these tipper bodies purchased except for the fitment on the chassis.

Thanks in advance for your earliest response.

Kind Regards

D N RAVI MURTHY

Originally posted by : RAVI NARASIMHAMURTHY
	Dear Sir/s, We are manufacturer of Truck Chassis with Cabin for export.  We purchase Tipper Bodies for fitment on these chassis and export the fully built vehicles i.e., Chassis, Cabin + bodies to various countries across globe Kindly let me know whether we can purchase these tipper bodies for export on Exemption of CST - Under Form H.  There is no further processing on these tipper bodies purchased except for the fitment on the chassis. Thanks in advance for your earliest response. Kind Regards D N RAVI MURTHY

• yes you can avail form H facility provided your export invoice carry "exact definition" of the goods purchased against form H, and separate value shown in export invoice for such goods, 
•  
• if the value / definition clubs with anything else then it would amount to manufacture. 

While issuing Form H   what  are Conditions / produceres to be followed

Both the supplier and buyer ( exporter) residing in Tamil Nadu shall eligible to issue FOrm H by the Buyer  / Exporter

Three Years purcahses for Exports shall be covered under one single Form H or yaer purchase shuld cover separate form H

Curent details for issuing of Form H  for the year 2011

We are buying goods from a dealer in Maharashtra.

We are located in Madhya Pradesh.

Previously we were directly exporting goods to a company in Dubai.

But now that company has setup its Branch / Consignee Agent in Bombay (Maharshtra) who buys the goods on their behalf from dealers/exporters in India like us.

Can we purchase the goods against H- Form from our supplier in Maharashtra and bill it to the Consignee Agent of the company in Maharashtra from Madhya Pradesh itself 

In brief, being a Broker Firm we purchase goods from Dealers in different states in India and provide it to export houses (sometimes not located in the same state in which the goods are being sold) which are finally exported. Can we claim the tax rebate against H Form, for which we will be getting the H Form from the FINAL EXPORTER?

Can the goods be passed onto them directly as goods DEEMED TO BE EXPORTED for which we will claim Tax Rebate.

This can be further clarified with the Image below!

ALso do we need to find VAT Adjusters in every state from which we are buying goods for Export or we can use the VAT Adjuster in our Home State (MP)

H form can be issued by actual exprter only, who is final exporter, and not by intermediate traders. 

Originally posted by : Raksh*t Tyagi
	dear sir, please tell me the real difference between form c and form h

Dear Rakesh,

Form C is issue against the goods received ---- You can fuse/use/change/consumes  this goods in manufacturing of your product or finished goods and sold it to local, central or export.

Form H is issue against the goods received ---- You can not change the form of goods and you must be export  this goods, you can not sold this goods to local or central

you can also issue Form-H on packing Material, if export, i.e. tag which is only sticked, cartoon box, polythene pages etc.

If any have suggestion in this regards, Please Share

Thanks