TaxTMI 
TaxTMI 
Sir
I am a munufacturer of Jewellery in Delhi
Can I issue H form for the purchase of jewellery from other state and after the purchase I do some studding and branding and export the same out of the country as studded jewellery?
purchases against Form H
03 Nov 2016 
5 Replies 
3684 Views Asked by
Form H eligibility depends on purchases made to buyer specifications for export, even with subsequent processing.
Eligibility to purchase against Form H hinges on whether the goods were bought for ultimate export and matched the foreign buyer's specifications at the time of purchase; purchases made after receiving an export order and in conformity with buyer specifications remain export linked even if the purchaser undertakes subsequent studding or branding, and such transactions satisfy the compliance condition for treatment against Form H. (AI Summary)
Eligibility to purchase against Form H hinges on whether the goods were bought for ultimate export and matched the foreign buyer's specifications at the time of purchase; purchases made after receiving an export order and in conformity with buyer specifications remain export linked even if the purchaser undertakes subsequent studding or branding, and such transactions satisfy the compliance condition for treatment against Form H. (AI Summary)