can any body explain me about the purchases against H form??

Nagari Sultanpur U.P.Delhi

H form for export.   party will collect form H from department after Export of that goods and give to party from home purchase.

a)Export sales are not taxable.

b)The EXPORTS out of INDIA are exempted.The sales of goods (for export) on Form-H are deemed exports u/s 5(3)of the CST Act,1956.)


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if there is indirect export then its reqire to issue H form , becuase if you sales some part A and a party want to Export your goods in that case you dont charge any tax liability on the bill , so H form is the one type of proof that the party A make our goods as export and not sales in the local area


i agree rgards h form




Dear friends,

Earlier on this issue CA Mr. Ravindran and myself have given eonugh material dealing with H form, its nature and scope.  Now this question deals with purchase against H form.  In fact, object and target for such purchase is not clear to make precise reply as there is special use of H form in the course of export transactions.

It is made clear that on satisfaction of certain conditions relating to genuine export of goods throuoh a recognized exporter, transaction is tax exempted for EXPORTER on purchase and sale both ends.  In order to claim exemption , genuine export supported with proof of export/documentary evidence  is a must which will be provided by such exporter with H form obtainable from Sales tax/commercial tax department of wherefrom such exporter is registered as dealer under CT/CST Act  to 1st point seller from whom exportere purchases the goods. Such H form with all supportings will enable the first point seller also who supplied/sold  the goods to exporter intending for the purpose of export , to claim tax exempted sale. In other words from first point to last point transaction with the help of  H form shall be completely tax exempted  being treated as export transaction (Out of India sale). Please also go through the earlier clarifications referred to understand better.


AK Bhargava




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1. We are direct exporters. We have already paid CST and bought the purchase materials and we have not issued H form. Is there any way to claim refund of the CST back again.

2. the rawmaterial which we are purchasing from inter state is the major  rawmaterial of our finished goods. can we give H form to the person from whom we are buying and get CST exemption. Because some peole told me that i can get cst exemption only if the material is exported as such and i cannot get exemption if it is used as rawmaterial for my finished product.




Dear Mr. PC

You cannot get the exemption because your using the rawmaterial in home country ( i.e.India ) , Only if you are exporting the material which you have purchased than you can claim for exemption , otherwise it is not exempt.


dear sir

if i purchase raw material and doing in this job work after this finished good i export in other country so i can give form H to party which i purchase raw material







dear sir,

suppose their is a purchase which includes TCS amount & the exporter has to issue h form for concern purchase than in which amount h form is to be issued  whether the h form is to be issued in purchase amount after deducting tcs amount or in the gross purchase  value



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