Goods Defined Under Section 2(B) of GST Act -1956 Notified Goods To Be Purchesed Against Form - C

Concessional interstate procurement of specified petroleum, gas and alcohol allowed if registration certifies use for resale, manufacture, telecom or power.

Interstate supplies of the six newly defined specified goods-petroleum crude, high speed diesel, petrol, natural gas, aviation turbine fuel and alcoholic liquor-may receive concessional tax treatment under Central Sales Tax Sections 8(1) and 8(3)(b) when the purchaser's registration certificate specifies authorised use for resale, sale after manufacture/processing, telecommunication network use, mining, or electricity/power production or distribution; officers are instructed to enforce compliance with these conditions.