CST on Design Soft ware

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..... CST on Design Soft ware
Query (Issue) Started By: - Pradeep Jain Dated:- 28-1-2013 Last Reply Date:- 29-1-2013 VAT + CST
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VAT / Sales Tax
Dear Sir, We are having manufacturin .....

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..... g unit at TamilNadu and purchased design software from Chandigarh. Supplier has charged CST. Can C form be issued for this purchase? Regards Pradeep Jain Reply By Pradeep Khatri: The Reply: Gener .....

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..... ally C form can be used for following purchase, namely:- * Use in manufacturing * Process of goods for sale * Use in Mining * Use in generation/distribution of power * packing of goods for s .....

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..... ale/resale Further, please refer Rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 1957 in this regard. You must have purchased this software for designing the goods, designing is .....

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..... essential for manufacturing but whether this software is being used in factory premises at Tamil Nadu or in the Design wing at chandigard. For availing the benefit of concessional rate of tax under CS .....

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..... T Act, you would have to prove the nexus. Further, such software must be incorporated in your CST Registration Certificate before such procurements.
Discussion Forum - Knowledge Sharing .....

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