Liability, submission of return , registration eligibility to make interstate sale/purchase and transfer of goods against Form-C and Form-F,etc.

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...., registration, eligibility to make interstate sale / purchase and transfer of goods against Form-C and Form-F. Now, in supersession of the said circular and for the purpose of uniformity in the implementation of the Act, following issues are being clarified hereunder: The definition of "goods" in Central Sales Tax Act, 1956 in section 2(d) upto 30th June 2017 was as under: - "(d) "goods "includes all materials, articles, commodities and all other kinds of movable property, but does not include newspapers, actionable claims, stocks, shares and securities." In view of the Constitution (One Hundred and First Amendment) Act, 2016 dated 8th September 2016, the Central Government has amended the Central Sales Tax....

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....e term "Goods" referred to in section 8(3)(b) of the Central Sales Tax Act, 1956 will have same meaning as defined and amended under Section 2(d) of the Central Sales Tax Act, 1956 vide Tax Law Amendment Act, 2017. However, it does not affect the provisions of section 8(3)(b) of CST Act relating to telecommunication network or mining or generation or distribution of electricity or any other form of power." In view of the above clarification issued by the Government of India and the provision of the Central Sales Tax Act, the following instructions are being issued: 1) The clarification is applicable for the declarations in Form 'C' to be issued for the period from 1st July, 2017 onwards. 2) Form 'C' shall be us....