Let ABC Pvt Ltd be a Chemical mfg company operating in Gujarat. Now, if ABC purchases any Raw Material or other goods from outside of Gujarat... and if the purchased material or goods is to be used for manufacturing of the products of ABC Pvt Ltd... then, in this case, the company can pay CST at reduced rate say 2% / 3% instead of full CST. To claim, the said tax reduction, the company must provide the exporter Form C against the purchase.