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?

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.