Reimbursement of Central Sales Tax limited to purchases with 'C' Form; ITES/BPO units may claim without 'C' Form under conditions. Amendments limit reimbursement of Central Sales Tax on supplies from DTA to EOU/EHTP/STP units to payments supported by 'C' Form, with an exception allowing ITES/BPO units to claim without 'C' Form. The Development Commissioner must ensure purchases are essential for export production or export services. Documentary requirements include a Chartered Accountant's certificate confirming receipt in bonded premises, supplier invoice scrutiny, proof of payment and reconciliation with 'C' Form (not required for ITES/BPO), and photocopy of the 'C' Form issued to the supplier except for ITES/BPO units.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reimbursement of Central Sales Tax limited to purchases with 'C' Form; ITES/BPO units may claim without 'C' Form under conditions.
Amendments limit reimbursement of Central Sales Tax on supplies from DTA to EOU/EHTP/STP units to payments supported by 'C' Form, with an exception allowing ITES/BPO units to claim without 'C' Form. The Development Commissioner must ensure purchases are essential for export production or export services. Documentary requirements include a Chartered Accountant's certificate confirming receipt in bonded premises, supplier invoice scrutiny, proof of payment and reconciliation with 'C' Form (not required for ITES/BPO), and photocopy of the 'C' Form issued to the supplier except for ITES/BPO units.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
