TaxTMI 
TaxTMI 
Hi,
Is there any caselaw under the CST Act, 1956 where it was held that for claim of exemption under Form ‘H’ (deemed exports), foreign buyer purchase order copy is not mandatorily required along with Form ‘H’.
Saket
Judgement under the CST Act
28 Nov 2017 
3 Replies 
5016 Views Asked by
Form H documentation: purchase order and export evidence determine entitlement to deemed export exemption claims.
The issue is whether a foreign buyer's purchase order is mandatory with Form H for deemed export exemption. Responses vary: no known ruling dispensing with the purchase order; Form H with bill of lading may suffice if export is undisputed; and the practical documentary expectation lists Form H declaration, purchaser's purchase order, and transport evidence such as bill of lading, with Certificate I of Form H expressly referencing the purchase order. (AI Summary)
The issue is whether a foreign buyer's purchase order is mandatory with Form H for deemed export exemption. Responses vary: no known ruling dispensing with the purchase order; Form H with bill of lading may suffice if export is undisputed; and the practical documentary expectation lists Form H declaration, purchaser's purchase order, and transport evidence such as bill of lading, with Certificate I of Form H expressly referencing the purchase order. (AI Summary)