CST- purchase of first aid box and items for factory own use -can we issue C-form

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..... CST- purchase of first aid box and items for factory own use -can we issue C-form
Query (Issue) Started By: - TONY THOMAS Dated:- 17-2-2018 Last Reply Date:- 10-4-2018 VAT + CST
Got 6 Replies
VAT / Sales Tax
Interstate purchase of first aid items for own use in the manufacturing unit can be treated as CST purchase? Can we issue C-form for this transaction? Reply By KASTURI SETHI: T .....

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..... he Reply: Dear Querist,. Why are you talking of CST and Form C in GST era ? Pl.clarify. Reply By Praveen Nair: The Reply: Dear Tony I presume that you are dealing with your assessment query where the Tax officer might have raised issue related C-form. Please note that Purchases under concessional rate (C-Form) in CST can be done for manufacturing unit if used in the Manufacture or Processing .....

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..... of goods for Sale. Check whether First-Aid Box forms input to manufacture / processing? Reply By KASTURI SETHI: The Reply: In support of Sh.Parveen Nair's reply, in Central Excise and Service Tax, credit was allowed as input/input service in relation to manufacture of goods and providing taxable service. The following case laws can be helpful:- 2015 (37) S.T.R. 379 (Tri. - Del.) = 2014 (10 .....

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..... ) TMI 90 - CESTAT NEW DELHI JAYPEE SIDHI CEMENT PLANT Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL Reply By KASTURI SETHI: The Reply: Firs Aid Boxes are classified under Pharmaceutical goods. Go through the case law:- See Para 11. 2007 (211) E.L.T. 521 (S.C.) = 2007 (4) TMI 617 - SUPREME COURT OF INDIA SPAN DIAGNOSTICS LTD. Versus COMMISSIONER OF C. EX., SURAT Reply By Ganeshan Kalyani: The R .....

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..... eply: statutory form is supplied by the department on the item used in manufacturing process . hence in my view form c cannot be obtained for first aid. Reply By YAGAY AND SUN: The Reply: C Form can only be issued in following conditions Goods used in manufacturing, Trading , Packaging, in generation of electricity or in telecommunication. First Aid items do not fit in any of the aforesaid con .....

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..... ditions. Hence, C form cannot be used for purchase of such goods.
Discussion Forum - Knowledge Sharing .....

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