PROCEDURE FOR SUPPLY TO GOVERNMENT WITHOUT CHARGING GST

[SAFETAB LIFESCIENCE]

Dear Experts,

What is the procedure for supplying materials to Government without charging GST against Form B and is there any input restriction for the proportionate materials used for the manufacture of the goods to be supplied without charging duty. The buyer is Government organization and they are insisting us not charge GST as they would give Form B. Also please mention whether we have to collect Form B before supply and send alongwith consignment.

What are the documents to be sent alongwith consignment and Invoice for not charging GST.

AI Summary

Clarification on GST Exemption: No Form B Required for Government Supplies; Check Notifications 02/2017 and 12/2017 for Eligibility. A company inquires about the procedure for supplying materials to a government organization without charging GST, referencing Form B. They ask whether Form B must be collected before supply and what documents should accompany the consignment and invoice. A respondent clarifies that there is no requirement for Form B from government entities. Instead, they advise checking exemption notifications (02/2017 CT for goods and 12/2017 CT for services) to determine if the supplies qualify for GST exemption. If covered by these notifications, GST need not be charged.