C form for purchase of computer

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yogesh vijaykumar shah

yogesh vijaykumar shah (Querist)
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18 November 2010 Can company can issue C form for purchase of computer from state outside Maharashtra? Please advise

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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18 November 2010 C form can be issued only for the goods mentioned in the CST registration certificate

CA.Madhusudan B.P.

CA.Madhusudan B.P. (Expert)
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18 November 2010 Agreed with Ramesh

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Gagan Agarwal

Gagan Agarwal (Expert)
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20 November 2010 what is the purpose for which C form is intended to be issued? is it?....

used for manufacture / processing of goods
resale of goods
used in generation of power in any form
used in mining
used in telecommunication network

in case computers are not getting used for any of the aforesaid purposes, then c form cannot be issued

CA.Madhusudan B.P.

CA.Madhusudan B.P. (Expert)
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20 November 2010 The purpose of issusing "C" Form is to get concessional rate of tax in the course of inter-state transaction.

The only Criteria to get this benefit is that goods should have been mentioned in CST Registration.

Gagan Agarwal

Gagan Agarwal (Expert)
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20 November 2010 you may kindly refer to section 8(3) of the CST Act, 1956, apart from the mention of goods in registration certificate, the intended use criteria is also required to be fulfilled