Issue of C Form for purchase of Non-GST Products on Inter-State basis.

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..... A/2, Chandrasekharpur Bhubaneswar-751024 Sub: Issue of C Form for purchase of Non-GST Products on Inter-State basis Sir, In inviting a reference to the letter referred to above, I am directed to say that the communications annexed thereto were examined and the issues raised therein are clarified as follows:- 1. It was clarified very clearly in para 9 of the Circular No. 12539/CT dated 17.08....

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....ection (1) of Section 8 is registration under the CST Act. Consequent upon migration to the GST regime, the registration granted earlier under the CST Act became automatically invalid. 4. New registration can be granted under Section 7(1) of the Act only if a dealer is liable to pay tax on account of inter-state sales of the goods enumerated in clause (d) of Section 2 of the CST Act. Similarly, r....

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.... CST Act. 7. In the said clarification, it is also clarified that the restricted definition of goods as appearing in clause (d) of Section 2 does not affect the application of Section 8(3) (b) of the Act relating to telecommunication network or mining or generation or distribution of electricity or any form of power. On the other hand, the said clarification does not dispense with the requirement....