Can C form issued without considering of Excise Amount?

[MANEESH KUMAR]

Can C form issued without considering of Excise Amount? If any gentleman have any case laws on this subject , may please share.

[Ganeshan Kalyani]

Form C is issued to justify the inter-state procurement of goods at a lower rate. Submit documents to prove the fact. If your basic amount is reduced then tax would have been demanded on the differential value.

[YAGAY andSUN]

Chaging on excise duty on assessable/transaction value of the invoice will be resulted the taxable value for charging of CST on the value = Assessable value + Excise duty. Therefore, C form cannot be issued with considering the excise amount. If issued then on differential value you would have to pay the tax at applicable rate.

AI Summary

C Form Issuance Must Include Excise Duty; Exclusion Leads to Tax on Differential Value per CST Rules. A query was raised about whether a C form can be issued without considering the excise amount. Two responses were provided. The first response explained that Form C is used for inter-state procurement of goods at a lower tax rate and requires documentation to prove the transaction value. It suggested that tax would be demanded on any differential value if the basic amount is reduced. The second response clarified that the taxable value for CST includes the assessable value plus excise duty, indicating that a C form cannot exclude the excise amount. If issued without it, tax on the differential value would be required.