Interstate sale of non-GST goods: registration and Form C/Form F eligibility limited to dealers of the six specified goods. The constitutional amendment confines CST and Assam VAT to six specified non GST goods; dealers trading only in other goods cease to be liable under CST and Assam VAT and prior CST registrations become infructuous. Dealers trading in the six goods remain liable, may retain earlier CST registrations, and may use Form C/Form F only for resale or for manufacture or processing of those six goods. Pending Form C/Form F for pre transition transactions may be sought online subject to scrutiny and approval.
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.
Interstate sale of non-GST goods: registration and Form C/Form F eligibility limited to dealers of the six specified goods.
The constitutional amendment confines CST and Assam VAT to six specified non GST goods; dealers trading only in other goods cease to be liable under CST and Assam VAT and prior CST registrations become infructuous. Dealers trading in the six goods remain liable, may retain earlier CST registrations, and may use Form C/Form F only for resale or for manufacture or processing of those six goods. Pending Form C/Form F for pre transition transactions may be sought online subject to scrutiny and approval.
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