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issuance of form "C"

18 October 2008

M/s abc, new delhi has entered into contract with m/s xyz,USA to sale some items in solid form. M/s xyz simultenously instruct m/s abc to despatch his job worker situated in india who will convert this soild item into powder form and will send this powder to USA. 1. Whether sale by m/s abc to m/s xyz will attract CST ? 2. Whether C Form can be issued by job worker situated in india for concessional rate of CST ? Pl. provide your opinion with case laws.

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4 Replies

VASANTH D JAGANATH (Professional) (396 Points)
Replied 23 October 2008

Dear Sir,

refer to your first para, wherein it is mentioned that, sale is made to XYZ, [USA] and delivery in india to the JOBWORKER, JOBWORKER cannot issue Form-C.

When there is no purchase by the JOBWORKER the question of issuing Form-C does not arises.

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BRIJMOHAN (PRIVATE JOB) (20 Points)
Replied 04 November 2008

Originally posted by :Pravin Kumar Saharia
"	M/s abc, new delhi has entered into contract with m/s xyz,USA to sale some items in solid form. M/s xyz simultenously instruct m/s abc to despatch his job worker situated in india who will convert this soild item into powder form and will send this powder to USA. 1. Whether sale by m/s abc to m/s xyz will attract CST ? 2. Whether C Form can be issued by job worker situated in india for concessional rate of CST ? Pl. provide your opinion with case laws.	"