C-FORM ON GOODS PURCHASE FOR SAMPLE SALE

[Ankit Bhansali]

Dear Expert,

Please Confirm can we give C-form for the goods purchased that has been used for sample not for resale.

AI Summary

Can C-Forms Be Issued for Sample Purchases? Opinions Differ on Resale vs. Manufacturing Use. A user inquired whether a C-form can be issued for goods purchased as samples, not intended for resale. Responses varied: one stated that if the purchase is recorded in accounts, a C-form is required regardless of use. Another argued C-forms are only for resale purposes, as sample sales are free. It was noted that samples cannot be bought with a C-form unless used in manufacturing, packaging, or similar activities. A response clarified that if goods are for sample use, evidenced by documentation, they should be purchased at the full tax rate, not with a concessional C-form.