C from on purchase of Software as per Andhra Pradesh VAT Act

[Asked by Guest]

Can a Cement Manufacturing Company in Andhra Pradesh purchase Software on C-Form?

[YAGAY and SUN]

If software is on Media i.e. CD/DVD/Pendrive and such goods have been incorporated in your CST Registration Certificate then you can. TCS Judgment determined that software on media are goods.

[Ganeshan Kalyani]

In my view only production related items are allowed to procure against Form C in the State of Andhra Pradesh .

[YAGAY and SUN]

Ref : 137 STC 620 Parties : 2004 (11) TMI 11 - Supreme Court Tata Consultancy Services (TCS) Vs. 180 State of A.P. Issue : Sale of customized software

[YAGAY and SUN]

https://www.wirc-icai.org/material/Final_Presentation_CST.pdf

AI Summary

Software on media classification may permit purchase against C-Form when included in CST registration, subject to production-use limits.
Procurement against C-Form depends on characterisation: software delivered on physical media and recorded in the buyer's CST registration is treated as goods and may be bought against Form C, citing the TCS precedent; an alternative view restricts C-Form use to production-related items, potentially excluding other software purchases.