GST – States – 16718/CT/POL/56/3/2017 – Dated:- 15-11-2017 – 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 in para 9 of the Circular No. 12539/CT dated 17.08.2017 that dealers including works contractors,
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ection (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 prescribed under sub-section (1) of Section 8 is simply not possible. 6. The recent clarification issued by
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m 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 No. 12539/CT dated 17.08.2017 stand intact even after issue of the above said clarification by Government of In
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