Form C Usage Unaffected by GST: No Restriction to Six Items Under CST Act Section 8 & Rule 12.

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Full Text of the Document

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....The provisions of Section 8 of the CST Act, Rule 12 of CST (R&T) Rules and declaration Form C have not undergone any amendment after the implementation of the GST laws. There cannot be any occasion to restrict the usage of ‘C’ Form only for the purposes of re-sale of the six items mentioned in the amended definition of ‘goods’ in Section 2 (d) of the CST Act. - HC....