C FORM - AGAINST PURCHASES HSD

[Bhabani Mishra]

If we purchases HSD from outside state for our manufacture unit for electricity generation purpose then are we eligble for generate c form.

[Ganeshan Kalyani]

In my view yes it is allowed.

AI Summary

Interstate purchase: C form permitted when HSD is bought for captive electricity generation in a manufacturing unit.
Interstate purchases of high speed diesel for use in a manufacturing unit's captive electricity generation are, according to the advisory reply, eligible for issuance of a C form, allowing inter-state purchase VAT/CST treatment for inputs used in manufacture.