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Issue of c form

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Ajay Singh

Senior Accountant

97 Points Posted on 10 June 2013

Dear Sir(s),

We are tranders of heavy machinery items. We are purchasing some goods against c form. After purchasing the same we issued the same material to other company for prcessing and necessary modification. After that we will export the same.

Can we issue the C FORM to the dealer from whom we purchased the goods. I have one doubt that we are traders and we are not exporting the goods in same condition. We are exporting the same after modifications. .

Please help me in the above conditions. Please also tell the notifications and rules under VAt or CST Act.

Thanks & regards

Ajay Singh

Replies (1)

B.N.Dharmendra

Senior Manager Indirect Taxation

136 Points Posted on 10 June 2013

I assume that u r a registered dealer purchasing the products eligible as per your CST Registration for availing the Form-C. On this basis the goods purchased is ur purchases. u can issue the Form-C, since its purchased on concessional rate may be at 1% or 2%. The material purchased can be sent for fabrication or assembling, the product will have altogether a different name and it can be exported as Export Sales as per the export order. As you said u r not buying and exporting the identical product ie. the same product then it will be treated as sale against Form-H

Dharmendra