Petitioner entitled to C-Form declarations for interstate natural gas purchase after GST rollout.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The petitioner is eligible to issue declarations in C-Forms for inter-State purchase of natural gas post-GST implementation. The issue is covered by decisions of various High Courts and the Supreme Court in The Ramco Cements Ltd. case, where it was held that based on the consistent view of nine High Courts, the petitioner would be entitled to issuance of 'C Form' for natural gas purchased from an oil company in Gujarat and used in manufacturing activities and generation of electricity at captive power plant. Consequently, the petition is allowed.....