h form condion

[krishan sharma]

dear sir

 

in case of export of goods against h form the tax is exempt but my quiry in this case that the h form issue in the same state like within delhi and the such sale may call loacl h form sale and condions do not change  and tax also exempt  i am right or rwong

[YAGAY andSUN]

In some state, the VAT Department has made it mandatory to submit form H in case of local sale which in turn results in export sale.  We endorse your point of view regarding form H.

AI Summary

Tax exemption for exports hinges on Form H evidencing export, even if the form is issued within the same state. Tax exemption for exports applies where Form H evidences the export nature of the sale; issuance of Form H within the same State does not by itself negate the exemption. Some State VAT authorities mandate Form H for local sales that culminate in export and accept locally issued Form H as sufficient to obtain the exemption, subject to their procedural requirements.