ITC AGAINST SUPPLIES MADE TO EXPORTERS THROUGH FORM E (WITHIN U.P. PURCHASE)

[Guest]

Dear sir,

We ha ve supplied packing materials to Manufacturer EXPORTERS against form E without charging any VAT AS PER THE CIRCULAR OF FORM E Issued during 2010 under the VAT ACT. But the assessing officer in U.P. Contact dept. are not allowing ITC against purchases made within U.P. However they are allowing form E & ITC on purchases made ex.UP. Please provide us case kawad where the ITC under U.P. Vatacthas been allowed for supplies made against form E toManufacturer EXPORTERS for material purchased within U.P..This is urgently required. Please see and help us. Please also provide your helpline no.

Regards,

Sandeep Kanodia

[DR.MARIAPPAN GOVINDARAJAN]

The experts in UP are welcome to answer this query for which I am also eager to know the solution.

AI Summary

Input Tax Credit for supplies under Form E questioned where inputs are from intra state purchases; assessing officers deny credit. Whether suppliers may claim input tax credit on supplies made to exporters under Form E where the supplier's inputs were purchased within the same state, given an assessing officer's practice of denying ITC for intra state purchases while allowing it for purchases made outside the state; the query seeks case law and clarification in light of a 2010 Form E circular.