LAKSHMANARAO UDANDRAO (Deputy General Manager Finance and Accounts) (236 Points)
15 March 2013We are manufacturers alloy products. We use HSD in diesel generators to produce electricity for the manufacturing plant and as well as in furnaces to melt the raw material.
Under this circumstances can HSD be procured against 'C' form.
thanks
Lakshmana Rao
Mr Subrata Dasgupta
(Finance Professional)
(171 Points)
Replied 02 April 2013
Yes, you can purchase HSD against "C" Form if you are using the same purely for manufacture of material. Having said that you should be able to prove the direct nexus to the product manuactured by you for sale.
Also, your CST Registration certificate shoud mention "HSD" in the list of items.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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