H Form in mvat

[Tax Baniya]

Can an exporter issue H form after changes made on raw material.

[YAGAY and SUN]

Dear Tax Baniya,

No, as the law says as such. If the goods are exported as such then form H would be applicable, otherwise not.

Regards,

YAGAY and SUN

AI Summary

H Form eligibility: exporters cannot issue H forms for exported goods altered by raw material changes; only unchanged exports qualify.
H Form eligibility depends on whether exported goods remain unchanged; exporters may not issue an H Form where changes to raw materials alter the goods, and the form is available only when goods are exported as such without substantive modification.