Issue of C Form for purchase of Non-GST Products on Inter-State basis.

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.