Can One Buy Goods against H-Form without VAT reg. ??

[Kishan Barai]

Respected Sir/Madam

Can a merchant exporter purchase goods from manufacturing units against H-form without his VAT reg ? or VAT reg is required for merchant to purchase goods against H-form for exports. ??

please enlighten

Thank you in advance.

AI Summary

Merchant Exporters Need VAT Registration for H-Form Tax Exemption; Use CT-1 for Duty-Free Excisable Goods Export A merchant exporter inquired whether they can purchase goods from manufacturers against an H-form without VAT registration. Responses clarified that VAT registration is necessary to issue an H-form, which provides tax exemption for exports. Without VAT registration, obtaining an H-form is not possible. Instead, a CT-1 form can be used for procuring excisable goods without duty, directing manufacturers to export directly on the merchant's behalf. H-form is applicable for dock or ICD stuffing, while CT-1 is used during factory clearance for export. Shipping bills would be in the merchant exporter's name, with the manufacturer as the supporting entity.