Issuing I Form

[Tushar Lingayat]

We are a SEZ Unit, We had a contract with local vendor ABC Co. for supply of construction material. XYZ Co. supplied us some material, which was billed to ABC Co. and delivered to us. Now XYZ co. asking us for I Form.

As we don't have any direct transaction with XYZ co. , Who should issue I form in this case ABC Co. or we?

[YAGAY and SUN]

In our view form I for construction material is doubtful.

[KASTURI SETHI]

Is it A-1 Form ? If so, it is for services. It has been dispensed with w.e.f. 1.7.17. For goods (construction materials) permission is required from the committee. Goods which are in default list, prior approval is required. Needless to say GST registration is must for both. Material is for authorised operations. Permission is required for this purpose.

[KASTURI SETHI]

You will get permission.

[YAGAY and SUN]

Form I relates to CST Act, 1956 and is used for supply of Goods to SEZ Unit from a DTA Unit for their authorized used.

AI Summary

Form I issuance for goods to SEZ units depends on authorised-use rules and committee permission for certain items.
Form I under the CST regime is used for supply of goods from a DTA unit to a SEZ unit for authorised use; its applicability to construction materials delivered by a supplier but billed to a local vendor is uncertain. Administrative permission from the designated committee is required where goods need approval, items on a default list require prior sanction, and GST registration for the parties is mandatory. A 1 form pertains to services and was discontinued.