Purchase on C-Form

[Aitha RajyaLakshmi]

Can a Cement manufacturing company purchase IT (Information Technology) related items like Laptop, Software, hard Disks, Cables, Mouse pads etc.... on C-form? Computer Software, Hardware were registered under CST.

AI Summary

Cement company can use C-form for IT items if used in manufacturing, but not for admin tasks. A cement manufacturing company inquired about purchasing IT-related items like laptops and software on a C-form, which allows for a concessional tax rate under the Central Sales Tax (CST). It was clarified that if these items are used directly or indirectly in manufacturing processes, such as quality control or automation, they can be purchased on a C-form. However, if used for administrative or accounting purposes, they may not qualify. It was also noted that sometimes the tax department may not permit IT product purchases on a C-form.