Interstate supply with full rate of CST

[Bhalchandra Ramdasi]

Respected Sir,

My Customer is in Gujarat. We are in Maharashtra. We have to supply the material to him from our Vendor in Maharashtra and other states. Customer can not give form 'C'. Our customer wants to avail Cenvat credit.

1]Can we supply the material directly to customer from our vendor in Maharashtra. Buyer will be us & Consignee will be our customer so that our customer can avail cenvat credit. We will raise invoice from maharashtra on our customer in Gujarat charging full rate of CST.

2]Can we supply the material directly to customer from our vendor other than Maharashtra & Gujrat. Buyer will be us & Consignee will be our customer so that our customer can avail cenvat credit. We will raise invoice from maharashtra on our customer in Gujarat charging full rate of CST.

Please advice.

 

AI Summary

Interstate supply and CST treatment enabling buyers to claim CENVAT credit where vendor invoices and transport documentation support the transaction.
Interstate supply may be arranged with the Maharashtra buyer invoiced and the Gujarat customer as consignee so the customer can claim CENVAT credit on vendor invoices supported by transport documentation even without Form C. Vendors invoice the Maharashtra buyer and ship to the Gujarat consignee; the Maharashtra buyer issues a consolidated commercial invoice charging full CST. For vendors in other states the same E-1 style procedure and appropriate road permits and transport documents must be used. Registrations under state sales tax and central excise are required.