Form c for capital goods for office

VAT (Legacy) 3144 views 8 replies

Hello,


Please let me know, whether we can issue form 'C' to the supplier for purchase of computer / laptop for office.

Thanks in advance.

Replies (8)

Yes u can. The seller from other state charges cst or local sales tax of that state. He has give proof to his state sales taxt Auth. ,  for the same. (interstate sales)

Originally posted by : alok

Yes u can. The seller from other state charges cst or local sales tax of that state. He has give proof to his state sales taxt Auth. ,  for the same. (interstate sales)

But this is not the purchase of raw material and nor it is purchase of capital goods for production purpose (like machinery).  This is purchase of computer / laptop for office use.

The seller has charged cst , so he has give his sales authority  the proof of charging cst, otherwise his state  sales tax auth. ask him to charge local sales tax.

C form can be issued only if the items purchased from outside the state are used either as a rawmaterial in production or for re sale locally. Further C form can be issued if the capital items purchased outside the state are used to produce the materials like machinery, DG set, plant etc. Items which are capital in nature but not used for production like tables, computers, chairs, projectors, etc cannot be purchased against form C.

Originally posted by : S.R.Babu Shankar

C form can be issued only if the items purchased from outside the state are used either as a rawmaterial in production or for re sale locally. Further C form can be issued if the capital items purchased outside the state are used to produce the materials like machinery, DG set, plant etc. Items which are capital in nature but not used for production like tables, computers, chairs, projectors, etc cannot be purchased against form C.

 I agree with Shankar. What about furniture and fixtures & fitting?

Originally posted by : sony10

Hello,


Please let me know, whether we can issue form 'C' to the supplier for purchase of computer / laptop for office.

Thanks in advance.

 

Sir,

I u are doing a business of the capital goods received for the purpose of resale then u can issue form c otherwise if u are manufacturer using this computer items for the use for machinery running programming then u can issue form c otherwise normal business this computer for office use is not eligible for cst purchases at reduced rate and for C form. if it is so at the time of assessment the seller only to pay the different tax.

with regards

P.R.Ganesh

Dear experts, Thank you for valuable answer. But it would be more relevant if specific provisions are stated. Section 8, sub section 3 of CST Act 1956 can be referred for the same.


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