Certificate of Export confirms goods sold in the course of export and mandates transport evidence and reimport notification. Form H certifies that specified goods purchased from a seller were sold in the course of export out of India, requiring exporter and seller identification, registration numbers, purchase and invoice particulars, and a Schedule with description, quantity and transport/export evidence. Certificate I confirms sale for export; Certificate II confirms no duplicate non-liability certification has been issued; Certificate III requires the exporter to notify the buyer's sales tax authority of any reimportation within one month. The form requires enclosure of transport documents and a verification signature by the exporter.
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Provisions expressly mentioned in the judgment/order text.
Certificate of Export confirms goods sold in the course of export and mandates transport evidence and reimport notification.
Form H certifies that specified goods purchased from a seller were sold in the course of export out of India, requiring exporter and seller identification, registration numbers, purchase and invoice particulars, and a Schedule with description, quantity and transport/export evidence. Certificate I confirms sale for export; Certificate II confirms no duplicate non-liability certification has been issued; Certificate III requires the exporter to notify the buyer's sales tax authority of any reimportation within one month. The form requires enclosure of transport documents and a verification signature by the exporter.
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