TaxTMI 
TaxTMI 
Dear Sir,
We are having manufacturing unit at TamilNadu and purchased design software from Chandigarh. Supplier has charged CST.
Can C form be issued for this purchase?
Regards
Pradeep Jain
CST on Design Soft ware
28 Jan 2013 
1 Reply 
1202 Views Asked by
C form eligibility for interstate software purchases requires demonstrable nexus to manufacturing use and registration inclusion.
Applicability of concessional interstate tax documentation to a purchase of design software for manufacturing is contingent on demonstrable use in the manufacturing process. C form treatment is ordinarily available where inputs are acquired for use in manufacturing or related activities; the purchaser must establish a direct nexus between the purchased software and its manufacturing activity, and the procurement must be incorporated in the purchaser's CST registration certificate as reflected under Rule 13 of the Central Sales Tax (Registration and Turnover) Rules. (AI Summary)
Applicability of concessional interstate tax documentation to a purchase of design software for manufacturing is contingent on demonstrable use in the manufacturing process. C form treatment is ordinarily available where inputs are acquired for use in manufacturing or related activities; the purchaser must establish a direct nexus between the purchased software and its manufacturing activity, and the procurement must be incorporated in the purchaser's CST registration certificate as reflected under Rule 13 of the Central Sales Tax (Registration and Turnover) Rules. (AI Summary)