Issue of Form H- whether eligible

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Issue of Form H- whether eligible
Query (Issue) Started By: - Badrinath Vinayakarao Dated:- 2-3-2014 Last Reply Date:- 4-3-2014 VAT + CST
Got 3 Replies
VAT / Sales Tax
I am at trichy. Tamilnadu My vendor at Mumbai had purchased a license key from USA. He in turns sell it to me. I sold the same key as such to Thailand as export. The sale was done by way of email to Thailand. My mumbai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dealer requests me to file form-H as he is the Pre seller to export. My sales tax authorities have rejected my plea on the ground that the export was not done with the consent of customs authorities. The export of intangible goods will not come under the purview of issuance of Form-H. since the service tax was levied question of VAT levy doesnot attract. I may please be clarified whether they (sa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... les tax authroities) are right in rejecting my claim. Reply By Pradeep Khatri: The Reply: Dear Badrinath, Form H is used for sale in course of export for physical goods. Access key for software attracts service tax. Further, access key did not cross the physically Indian Customs Frontiers. Since, VAT is not applicable. form H would not be allowed. Regards, Team YAGAY & SUN Reply By Badrinath .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Vinayakarao: The Reply: Thankyou sirs. But there were judicial pronouncements that dual taxation attracts for software, since the service tax is for the after sales service i.e. maintenance and the sale of software attracts VAT as intangible goods at the rate of 5 percent in Tamilnadu Value Added Tax Act2006. So I had this doubt. Please guide. Reply By Pradeep Khatri: The Reply: Dear Badrinath .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Packaged Software are goods as per the TCS judgment. If these goods are exported through third party then, it may come under the purview of Deemed Export/Third Party Export. Then, in this scenario Form H may be applicable. Regards, Team YAGAY & SUN
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X