Form applicable to SEZ UNIT, Hyderabad

[SURYAKANT MITHBAVKAR]

We cleared materials without charged C.S.T. to our customer at Hyderabad,SEZ UNIT now which Form we have to take from them to claim no taxes under VAT Act.

[Rama Krishana]

Form I - read rule 12(11) of Statutory Provisions The Central Sales Tax (Registration And Turnover) Rules, 1957 with Section 8(8) of the central sales tax act, 1957.

AI Summary

Exemption documentation: Form I required to support tax free supply to SEZ unit under Central Sales Tax provisions.
Supplies made without charging Central Sales Tax to a customer in a Special Economic Zone require the supplier to obtain Form I from the SEZ unit to claim non imposition; this requirement is governed by rule 12(11) of the Central Sales Tax (Registration and Turnover) Rules read with section 8(8) of the Central Sales Tax Act and relates to the documentary basis for accepting tax free inter state supplies to SEZ units.