Issue of C Form for purchase of Non-GST Products on Inter-State basis.
16718/CT/POL/56/3/2017 Dated:- 15-11-2017 Orissa SGST
GST – States
OFFICE O THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
No. 16718/CT/POL/56/3/2017
Dated: 15.11.2017
To
The General Manager
Indian Oil Corporation Limited
Indian Oil Bhavan, Odisha State Office
Consumer Sales Department, 3rd Floor
Plot No. A/2, Chandrasekharpur
Bhubaneswar-751024
Sub: Issue of C Form for purchase of Non-GST Products on Inter-State basis
Sir,
In inviting a reference to the letter referred to above, I am directed to say that the communications annexed thereto were examined and the issues raised therein are clarified as follows:-
1. It was clarified very clearly
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ion 8.
3. Thus, the primary qualifying condition for availing the rate of tax prescribed under sub-section (1) of Section 8 is registration under the CST Act. Consequent upon migration to the GST regime, the registration granted earlier under the CST Act became automatically invalid.
4. New registration can be granted under Section 7(1) of the Act only if a dealer is liable to pay tax on account of inter-state sales of the goods enumerated in clause (d) of Section 2 of the CST Act. Similarly, registration can also be granted to dealers who are liable to pay tax under the OVAT Act. Under no other circumstances, grant of registration can be considered.
5. Without registration, making inter-state purchase availing the concessional rate pres
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e Act relating to telecommunication network or mining or generation or distribution of electricity or any form of power. On the other hand, the said clarification does not dispense with the requirement of registration under the Act for availing the rate prescribed in Section 8 (1). It is reiterated that registration under the Act is the primary condition for a dealer to avail the rate prescribed in Section 8 (1). Therefore, the dealers who are no more liable to pay tax under the CST Act or under the OVAT Act cannot be considered for grant of registration. Consequently, they cannot make inter-state purchase of any of these six goods against Form C.
Therefore, it is hereby re-iterated that all the instructions contained in the CCT Circular N
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