Tamilnadu vat
Pawan Kumar
(Querist) 11 July 2013
This query is : Resolved
Dear Experts We are the contractor in delhi and got a works contract in tuticorin, Tamilnadu and we are not registered in tamilnadu. Now for execution on site we are purchasing material from a supplier who is located in chennai, tamilnadu. Now the situation is: We are purchasing material from chennai supplier in delhi address against C form. And material is to be delivered from chennai to tuticorin i.e. within tamilnadu. I want to ask for such case what the transporter need to carry with himself to deliver the goods at site. As the billing at its delhi address and delivery address is tuticorin that both address mention in the bill. Pl suggest what to do in this case. Thanks in advance.
Anirudh
(Expert) 11 July 2013
The Form-C is applicable only if there is movement of goods from one State to another on account of sales.
In the instant case, the goods do not move out of Tamilnadu (it is moving within the state i.e. from Chennai to Tuticorin).
Therefore, the transaction is not an inter-state sale and therefore Form-C and the concessional rate of CST do not apply.
The transporter has to carry the normal invoice and delivery challan - nothing more, nothing less.
