C Form eligibility requires active CST registration for inter state purchase of specified non GST goods after GST migration. C Form eligibility for inter state purchase of non GST goods requires active registration under the CST regime; dealers no longer registrable after GST migration (including contractors, manufacturers of non specified goods, electricity, mining and telecom operators) cannot procure such goods against Form C or claim the concessional CST rate. New registration is available only to dealers still liable for inter state tax on the specified categories of goods or those liable under OVAT; the Government clarification limiting 'goods' to the six defined categories does not eliminate the registration requirement.
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.
C Form eligibility requires active CST registration for inter state purchase of specified non GST goods after GST migration.
C Form eligibility for inter state purchase of non GST goods requires active registration under the CST regime; dealers no longer registrable after GST migration (including contractors, manufacturers of non specified goods, electricity, mining and telecom operators) cannot procure such goods against Form C or claim the concessional CST rate. New registration is available only to dealers still liable for inter state tax on the specified categories of goods or those liable under OVAT; the Government clarification limiting "goods" to the six defined categories does not eliminate the registration requirement.
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