TaxTMI 
TaxTMI 
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.
Can One Buy Goods against H-Form without VAT reg. ??
21 Mar 2016 
8 Replies 
1624 Views Asked by
H-form VAT registration requirement bars merchant exporters from obtaining H-forms without VAT registration; CT-1 governs factory-stuffing exports.
Form H issuance requires the exporter to be VAT registered; H Form is issued by the ultimate exporter who purchases and uses goods in the exported product. For exports conducted from the manufacturer's premises (factory stuffing) Form H does not apply; CT 1 is used at clearance to obtain excise relief for excisable goods, with the shipping bill in the merchant exporter's name and the manufacturer shown as the supporting producer. (AI Summary)
Form H issuance requires the exporter to be VAT registered; H Form is issued by the ultimate exporter who purchases and uses goods in the exported product. For exports conducted from the manufacturer's premises (factory stuffing) Form H does not apply; CT 1 is used at clearance to obtain excise relief for excisable goods, with the shipping bill in the merchant exporter's name and the manufacturer shown as the supporting producer. (AI Summary)