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<h1>Uttar Pradesh SGST Circular: Classification of Goods Requires Form C as per Section 2(B) of GST Act 1956.</h1> The circular issued by Uttar Pradesh SGST on July 18, 2017, under Circular No. 1718018/730, addresses the classification of goods as defined under Section 2(B) of the GST Act of 1956. It specifies that certain notified goods must be purchased using Form C. This directive is intended for compliance by businesses and traders within the state, ensuring adherence to the stipulated GST regulations concerning the procurement of specified goods.