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CST APPLICABILITY ON BRANCH TRANSFERS

(Querist) 29 January 2011 This query is : Resolved 
WE ARE MANUFACTURER OF T.V.AND OTHER ELECTRONIC GOODS. WE ALSO IMPORT ELECTRONIC COMPONENTS FOR USE IN OUR PRODUCTS. WE HAVE OUR ONE UNIT AT NOIDA. IF WE TRANSFER SOME ELECTRONIC COMPONENTS TO OUR NOIDA UNIT AGAINST FORM 'F', IS ANY CST LIABILITY ARISES ON THIS TRANSACTION OR NOT?

THANKS

SANJIV BATRA
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M.V.GIRI (Expert) 30 January 2011
NO LIABILITY UNDER THE CST ACT. IT IS A TRANSFER OF GOODS FROM HEAD OFFICE TO BRANCH OFFICE. IF IS IN DIFFERENT STATE, THEN F FORM IS APPLICABLE.IF IT IS IN THE SAME STATE THEN ONLY LOCAL STATE DELIVERY NOTE IS REQUIRED.
AMIT BAJAJ ADVOCATE (Expert) 30 January 2011
yes rightly answered

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