VAT D2 form applicable on Packing material etc.

[Ashok Chopra]

Dear Forum,

I am exporter of Readymade Garments,

my queries:-

am i eligible to purchase packing material, Button, Labels  against D-2 in case of local purchase in Haryana and Form H in case of Central Purcahse?

if yes, pls let me know the notification to satisfy my management.

if no, also pls let me know any documentary proof.

is there any citation on it.

waiting for your kind advice

 

AI Summary

VAT declaration requirements for export-related purchases permit use of VAT-D2 with prescribed triplicate form and retention rules.
VAT-D2 is the prescribed triplicate declaration for export-related sales used for purchases of inputs like packing material, buttons and labels; the seller provides Parts A and C to the buyer while the buyer retains Part B. A single declaration may cover multiple transactions for the same export order within a year, but separate declarations are required where deliveries span different financial years. Procedural provisions applicable to the corresponding export declaration form apply mutatis mutandis to VAT-D2.