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        Case ID :
        GST - States

        Goods & Services Tax is not prescribed on supply of liquor for human consumption, crude oil, petrol, diesel, air turbine fuel and natural gas. - 22/CTD/2017 - Sikkim SGST

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        Form C requirement: interstate purchases of excluded fuels and liquor need post facto waybill endorsement before issuance. Form C for interstate purchases of liquor (human consumption), crude oil, petrol, diesel, air turbine fuel and natural gas will be issued only after post facto endorsement of the way bill under the seVa system. The waybill shall be generated once per quarter for all invoices pertaining to that quarter, and endorsement will follow confirmation of filing of the dealer's quarterly return.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Form C requirement: interstate purchases of excluded fuels and liquor need post facto waybill endorsement before issuance.

                                Form C for interstate purchases of liquor (human consumption), crude oil, petrol, diesel, air turbine fuel and natural gas will be issued only after post facto endorsement of the way bill under the seVa system. The waybill shall be generated once per quarter for all invoices pertaining to that quarter, and endorsement will follow confirmation of filing of the dealer's quarterly return.


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