Form H - SEZ to 100% EOU

[Raja krishnan]

Dear Experts,

'A' is a SEZ unit, supply/sales of finished goods to a 100% EOU, is here in after refer 'B'.

Now 'A' is advise to 'B' to provide & submit Form H, for the above sales transaction, is it correct one under TNVAT act.

Please reply.

[YAGAY andSUN]

Dear Raja Krishnan,

Form H is required for export of goods as such through Third party. If goods are being exported as such by B, then, there would be requirement to submit Form H. Some State like UP, Maharashtra and Tamil Nadu for the purpose of mitigating the revenue leakage, insist to obtain Form H.

In our opinion, there is no harm to provide Form H in this scenario.

Regards,

YAGAY and SUN

(Management, Business & Indirect Tax Consultants)

AI Summary

Form H Required for SEZ Unit Supplying to 100% EOU Under TNVAT Act to Prevent Revenue Leakage A SEZ unit, referred to as 'A,' is supplying finished goods to a 100% EOU, referred to as 'B.' 'A' has advised 'B' to submit Form H for the sales transaction under the TNVAT Act. An expert response from YAGAY and SUN clarifies that Form H is required for the export of goods through a third party. If 'B' exports the goods as such, Form H is necessary. Some states, including Tamil Nadu, require Form H to prevent revenue leakage. The consultants see no issue in providing Form H in this situation.