CST- purchase of first aid box and items for factory own use -can we issue C-form, VAT + CST

[TONY THOMAS]

Interstate purchase of first aid items for own use in the manufacturing unit can be treated as CST purchase?

Can we issue C-form for this transaction?

Posts / Replies

[KASTURI SETHI]

Dear Querist,. Why are you talking of CST and Form C in GST era ? Pl.clarify.

[Praveen Nair]

Dear Tony

I presume that you are dealing with your assessment query where the Tax officer might have raised issue related C-form.

Please note that Purchases under concessional rate (C-Form) in CST can be done for manufacturing unit if used in the Manufacture or Processing of goods for Sale.

Check whether First-Aid Box forms input to manufacture / processing?

[KASTURI SETHI]

In support of Sh.Parveen Nair's reply, in Central Excise and Service Tax, credit was allowed as input/input service in relation to manufacture of goods and providing taxable service. The following case laws can be helpful:-

2015 (37) S.T.R. 379 (Tri. - Del.) = 2014 (10) TMI 90 - CESTAT NEW DELHI JAYPEE SIDHI CEMENT PLANT Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL

[KASTURI SETHI]

Firs Aid Boxes are classified under Pharmaceutical goods. Go through the case law:- See Para 11.

2007 (211) E.L.T. 521 (S.C.)  = 2007 (4) TMI 617 - SUPREME COURT OF INDIA SPAN DIAGNOSTICS LTD. Versus COMMISSIONER OF C. EX., SURAT

[Ganeshan Kalyani]

statutory form is supplied by the department on the item used in manufacturing process . hence in my view form c cannot be obtained for first aid.

[YAGAY AND SUN]

C Form can only be issued in following conditions

Goods used in manufacturing, Trading , Packaging, in generation of electricity or in telecommunication. First Aid items do not fit in any of the aforesaid conditions. Hence, C form cannot be used for purchase of such goods.