C form Applicability-Please reply, VAT + CST

[pawan pant]

I want to know that Could we issue C form on Capital items used in Production ?.

If yes, Whether we can issue C form on Air curtain which is used at the gate entrance of production floor.

Posts / Replies

[CS SANJAY MALHOTRA]

C form can;t be given for air Curtain as the same is neither directly nor indirectly used in the manufacture or packing of goods. Further the same is not specified as capital goods.