H Form Sale

[DEEPAK SHARMA]

Search Conducted by Anti Evasion Staff, firm total sale 3 crore, in a financial year, whereas 2 crore sale is against H Form, firm was not registered with Central Excise Department. as there was impression that, H form sale is treated as export, whereas there is complete documents of export like H Form issued by the buyer,s Sales Tax Authority and Bill of Lading firm having 2 crore H Form Sale.  is firm falling under excise ambit?, is there is duty liability after 1.5 crore i.e. rest of 1.5 crore. please clarify if any Judgment/Board Circular/Notification having with forum people please provide us.

AI Summary

Firm's Sales Over 1.5 Crore May Trigger Excise Duty; Check SSI Provisions and Register for CT-1 for H Form Sales. A firm conducted sales totaling 3 crore in a financial year, with 2 crore in sales against H Form, assuming these are treated as exports. However, the firm was not registered with the Central Excise Department. A query was raised about whether the firm falls under the excise ambit and if there is a duty liability beyond 1.5 crore. The response advised checking SSI provisions and obtaining CT-1 for H Form sales, which requires registration with the Central Excise Department.