TaxTMI 
TaxTMI 
Dear Sir,
Our Buyer is In Europe, Consignee in Chennai, we raise the invoices to Foreign buyer , material dispatch to Consignee In India, Can we sale against C form? can consignee give c form against Cst 2 percent ?
Regards,
Hardik
Foreign Buyer consingee is in indai Can sale aginst c form or LOcal vat
28 Nov 2013 
3 Replies 
1992 Views Asked by
Guest 
Local sale characterization governs VAT/CST liability when goods are delivered within India despite a foreign buyer.
When goods are delivered to a consignee in India the transaction is a local sale, so VAT/CST applies; export treatment does not follow merely from a foreign buyer or foreign currency payment. A C Form can only be issued by a buyer authorized under Indian VAT/CST registration, and a foreign principal without Indian registration cannot furnish a valid C Form, nor can an unregistered local consignee obtain concessional form benefits. (AI Summary)
When goods are delivered to a consignee in India the transaction is a local sale, so VAT/CST applies; export treatment does not follow merely from a foreign buyer or foreign currency payment. A C Form can only be issued by a buyer authorized under Indian VAT/CST registration, and a foreign principal without Indian registration cannot furnish a valid C Form, nor can an unregistered local consignee obtain concessional form benefits. (AI Summary)