Issuance of c-form based on consignee address or usage point

Others 1196 views 2 replies

A SOMASUNDARAM

MANAGER (MM)

37 Points Joined December 2011

Kindly clarify the following.

For example if company "A" is having its office/ Sores in State of Pondicherry and the material consigned to the stores by various seller are stocked in Stores situated at State of Pondicherry and then the material so received are put to use in State of Tamil Nadu. In this situation if the seller is selling the material from state of Tamil Nadu can the company "A" situated in State of Pondicherry can avail concessional CST @ 2% by issuance of "C" form or not . In the instant case, material which are consigned to store situated in State of Pondicherry and the payment has been received from the company situated at state of Pondicherry and it is only a storing point, whereas the material will be used in state of Tamil Nadu. For all practical purpose consignee address is in Pondicherry. In this situation please clarify whether C-form is to be issued based on consignee address or based on place of usage.

Replies (2)

Chetan

Officer

112 Points Joined November 2011

A request "CAN YOU OCME TO THE POINT BY SIMPLIFYING YOUR QUESTION...WHAT IS THE MAIN ADDRESS...THE LOCATION WHERE GOODS ARE GOING TO BE CONSUMED...THE PLACE FROM THE GOODS WILL BE SOLD...ETC..." IT IS EASY TO UNDERSTAND RATHER THEN TRYING TO UNDERSTAND SUCH COMPLEX SENTENCES...ALSO A ANSWER TO YOUR QUESTION...IF MAIN OFFICE IS IN DIFF STATE AND POINT OF CONSUMPTION STILL YOU CAN PROCURE GOODS THROUGH C-FORM @ 2% AND SELL THEN AT THE REGULAR TAX RATE ... YOU SIMPLE HAVE TO GET YOURSELF REGISTERED FOR BOTH STATES AND OBTAIN TWO SEPARATE TIN NO.S ...

A SOMASUNDARAM

MANAGER (MM)

37 Points Joined December 2011

Mr.Chetan

My problem is I am having my stores situated in state of pondicherry whereas my entire operations are in state of Tamil Nadu and almost all the materials purchased from state of Tamil Nadu .

If we see the consignee point , there is interstate sale is taking place, but it is only storing point, but the actual usage of the mterial which were purchased from State of Tamil Nadu and used in State of Tamil Nadu. In this situtuion can we avail concessional CST @ 2% against issuiance of "C"-form,.

I want to know whether I can issue C-Form for availaing concessional CST @ 2% considering the point of consignee .

My basic question is whether one has to see the consignee point or usage point for considering issuance of "C" -Forms.