Issuance and Use of Form C under the Central Sales Tax Act, 1956

Trade Circular No. 08/2017 No. 810/CT/PRO/3C/PRO/2015 dated 7th August, 2017

Subject: Issuance and use of Form C, etc., under the Central Sales Tax Act, 1956

Queries have been received from different quarters regarding issuance and use of declarations in Form 'C' under the Central Sales Tax Act, 1956 (CST Act), for inter-State purchase of goods which have been kept outside the purview of the Goods and Services Tax (GST).

In view of implementation of GST with effect from the 1st July, 2017, definition of goods under clause (d) of section 2 of the CST Act has been amended as under, vide Taxation Laws (Amendment) Act, 2017 dated 4th May, 2017, of the Government of India:

(d) "goods" means-

(i) petroleum crude;

(ii) high speed diesel;

(iii) motor spirit (commonly known as petrol);

(iv) natural gas;

(v) aviation turbine fuel; and

(vi) alcohol liquor for human consumption;"

It is clarified here that issuance and use of declaration forms under the CST Act, including declaration in Form 'C' will continue as prior to 1st July, 2017 in respect of the goods mentioned above, subject to the provisions of section 5, section 6, section 6A and section 8 of the Act and rules framed thereunder, as the case may be.