issue regarding Form C , VAT + CST

[subhash medhi]

our 2000MW HE project construction is in full swing at Arunachal Pradesh. E&M. equipments are supplied by M/s Alstom. Materials are purchased from Vadodara, Jharkhand, Kolkata and accordingly brought to site at Arunachal Pradesh. we are issuing at M/s Alstom at vadodara,Jharkhand.As M/s Alstom approaches for issue C-form at Itanahar, Arunachal Pradesh. Is it justified to issue C-form from where collected(Arunachal pradesh. Comments pl.

Posts / Replies

[CA Rachit Agarwal]

We have to check out the Alstom Registration. Places at which Alstom has taken the registration. If the billing and purchase is from Kolkata, C Form would be issued to Alstom Projects, mentioning their address also.

There are in certain cases that Alstom are purchasing the material from other suppliers and diverting the material to your project site, then such transactions would be covered under E-1 and E2 sales/purchase transaction.

A detailed study is required.