CST- purchase of first aid box and items for factory own use -can we issue C-form

[TONY THOMAS]

Interstate purchase of first aid items for own use in the manufacturing unit can be treated as CST purchase?

Can we issue C-form for this transaction?

AI Summary

C-forms Cannot Be Issued for Interstate Purchase of First Aid Items in Manufacturing; Not Directly Used in Production. A discussion on whether a C-form can be issued for the interstate purchase of first aid items for use in a manufacturing unit concluded that it is not applicable. Participants noted that under the GST regime, the relevance of CST and C-forms is questionable. It was highlighted that C-forms are typically issued for goods used directly in manufacturing, trading, packaging, electricity generation, or telecommunication. First aid items do not qualify under these categories, thus C-forms cannot be used for their purchase. Case laws and statutory guidelines were referenced to support these points.