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TMI BlogCST- purchase of first aid box and items for factory own use -can we issue C-formX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - The 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 office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Reply = 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 YAGA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Y 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 conditions. Hence, C form cannot be used for purchase of such goods. - CST- purchase of first aid box and items for factory own use -can we issue C-form - Query Star ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted By: - TONY THOMAS Dated:- 17-2-2018 Value Added Tax - VAT-CST - Got 6 Replies - VAT and Sales Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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