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    <title>Issue of C Form for purchase of Non-GST Products on Inter-State basis.</title>
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    <description>C Form eligibility for inter state purchase of non GST goods requires active registration under the CST regime; dealers no longer registrable after GST migration (including contractors, manufacturers of non specified goods, electricity, mining and telecom operators) cannot procure such goods against Form C or claim the concessional CST rate. New registration is available only to dealers still liable for inter state tax on the specified categories of goods or those liable under OVAT; the Government clarification limiting &quot;goods&quot; to the six defined categories does not eliminate the registration requirement.</description>
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      <description>C Form eligibility for inter state purchase of non GST goods requires active registration under the CST regime; dealers no longer registrable after GST migration (including contractors, manufacturers of non specified goods, electricity, mining and telecom operators) cannot procure such goods against Form C or claim the concessional CST rate. New registration is available only to dealers still liable for inter state tax on the specified categories of goods or those liable under OVAT; the Government clarification limiting &quot;goods&quot; to the six defined categories does not eliminate the registration requirement.</description>
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