Goods Defined Under Section 2(B) of GST Act -1956 Notified Goods To Be Purchesed Against Form – C
Circular No. 1718018/730 Dated:- 18-7-2017 Uttar Pradesh SGST
GST – States
Letter No. 4(1) Circular Part-4/2015-16//1718018/730//Commercial Tax.
Office of the Commissioner of Commercial Tax, Uttar Pradesh.
(Legal Section)
Lucknow: Dated July 18, 2017
All Additional Commissioners,
Commercial Taxes, Uttar Pradesh.
The Department of Revenue, Ministry of Finance, Ministry of Finance, Government of India vide Notification No. 25/2017-Customs, dated 28.06.2017 amending Section- 2(b) clause (d) of the Central Sales Act, 1956 has been defined as under:-
(d) “goods” means-
i. Petroleum crude;
ii. Hig
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ate under the sales tax law of state that, which, ever is lower:
8(3)(b) Goods are specified in the certificate of registration of the registered dealer purchasing the goods as being for re-purpose by-the-purpose her or the subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in the telecommunications network or in mining or in the generation of electricity or any other form of power;
It is clear from the above that the inter-state procurement of the said six commodities, defined as “Goods”, may, if authorised in the Central Registration Certificate at a concessional rate, in the following conditions:-
1. The restoration of the sai
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