Issue of Form H- whether eligible

[Guest]

I am at trichy. Tamilnadu My vendor at Mumbai had purchased a license key from USA. He in turns sell it to me. I sold the same key as such to Thailand as export. The sale was done by way of email to Thailand. My mumbai dealer requests me to file form-H as he is the Pre seller to export. My sales tax authorities have rejected my plea on the ground that the export was not done with the consent of customs authorities. The export of intangible goods will not come under the purview of issuance of Form-H. since the service tax was levied question of VAT levy doesnot attract. I may please be clarified whether they (sales tax authroities) are right in rejecting my claim.

AI Summary

Eligibility of Form H for Export of Software License Key Debated; Intangible Goods and Deemed Export Considerations Discussed. A discussion on the eligibility of Form H for an export transaction involving a software license key. The initiator, based in Tamil Nadu, purchased the key from a Mumbai vendor and exported it to Thailand. The sales tax authorities rejected the Form H claim, arguing that intangible goods exports do not require customs consent and attract service tax, not VAT. A respondent clarified that Form H applies to physical goods, and since the software key did not physically cross customs, it is not applicable. However, there is a possibility of Form H applicability if considered a deemed export.