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    <title>Form F and H under Mvat</title>
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    <description>Form H exempts sellers from charging VAT or CST when a purchaser who is an exporter produces Form H, preventing the exporter&#039;s acquisition from bearing unrecoverable input tax; Form F similarly exempts a seller from charging CST on inter state transfers to its branch or agent when the branch issues Form F, so that intra enterprise stock transfers for sale do not create duplicate CST liability.</description>
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      <description>Form H exempts sellers from charging VAT or CST when a purchaser who is an exporter produces Form H, preventing the exporter&#039;s acquisition from bearing unrecoverable input tax; Form F similarly exempts a seller from charging CST on inter state transfers to its branch or agent when the branch issues Form F, so that intra enterprise stock transfers for sale do not create duplicate CST liability.</description>
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      <law>Value Added Tax - VAT and CST</law>
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