Finance Professional
171 Points
Joined January 2013
C Form can be issued for purchases by a Registered Dealer in one state from another state, provided the goods purchased are listed as items for trade or use in the CST Registration Certificate.
In your case, if you are not from Haryana, and are a Registered Dealer, you can issue a C form for purchase of DG Set from Haryana at a concessional rate of 2%, provided the DG Set is updated in your CST Registration Certificate. The DG Set can only be purchased against C Form if it is used for the following purpose:
Sale/Resale
Use in manufacture
Use in generation / distribution of electricity.
If the DG Set purchased is put to personal use, then C Form cannot be issued.