The assessee is a registered dealer engaged in providing healthcare services. It procures goods for consumption in providing these services and there is no resale of these goods in the normal course of activities.
Query: Whether the assessee can purchase these goods from outside the state at concessional rate of 2% CST by providing C-Form for the purpose of internal consumption?
Yes, the assesse can do so as he is Registered dealer irrespective of the fact what he does from those goods . But as per my knowledge there is chance to no longer it will continue as the assesse is Service provider and just to take the benefit of Central Purchase at a lower rate he has taken registration .
CA Suraj Garg & Associates
New Delhi
CA Final
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Abic and Mani Chartered Accountants
Kottayam
B.Com
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CCI
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