Issue of Form H- whether eligible

[Asked by 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

Form H eligibility for exported software denied when supply is taxed as service; packaged software via third party export may qualify.
Form H is generally applicable to sales of tangible goods in the course of export; electronically supplied access keys that do not cross customs frontiers and are taxed as services do not qualify for Form H. However, where software is legally treated as packaged goods and exported via a third party or under a deemed export/third party export arrangement, Form H may be available.