Issuance and use of Form C declaration under CST

In view of the amendment to section 8(3)(b) of the Central Sales Tax Act, the Karnataka government has issued a circular clarifying the issuance and use of Form C declaration under the CST Act.

Form-C declarations to be issued for the period from 1st April 2021 onwards only in respect of inter-state purchase of goods namely, Petroleum crude, High speed diesel, Motor spirit (commonly known as Petrol), Natural gas, Aviation turbine fuel and Alcoholic liquor for human consumption for any of the following two purposes only:

a) resale of above six goods; and

b) use in the manufacture or processing of above six goods for sale


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