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

[Asked by Guest]

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

Concessional CST via C-form denied for first aid items not used as inputs in manufacture, so concessional rate unavailable.
Eligibility for concessional CST via Form C requires that purchased goods be used as inputs in the manufacture, trading, packaging, power generation, or telecommunication of goods for sale. First aid boxes and related items, being routine workplace welfare supplies and not demonstrably consumed in the manufacturing process, do not ordinarily meet the nexus required for Form C issuance; administrative practice and cited analogies therefore indicate Form C is not appropriate for such purchases.