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Form 15 and transaction slip for sending scrap material

(Querist) 21 February 2016 This query is : Resolved 
we are returning apprx. 5000 Nos of. used and empty catridges to HP, under HP's Take Back to Recycle in order to reduce environmental impacts.

These catridges have no commercial value and is being sent to HP for dstroying without causing any damage to the environment. This is NOT ASALES activity. We are a charitable hospital at Ernakulam and have no K Vat registration as we are exempted from registration as no commercial activities are carried out by us.

When we approached HP to take these catridges from our premises, HP engaged their transporter for picking up it from our stores. However, the transporter is now asking us to provide a form 15 and transaction slip. On the above we request you to kindly arrange to advise on the below ;

As we are being a Non commercial and a charitable hospital How we can issue a form 25 and transaction slip to the transporter for taking out all these items to HP upto Mumbai? Do we have any alternative on this.

As this activity does not involve / attract any commerical activity why these documents are still required by the transporter.

Is there any alternative way to handle the situation instead of submitting the form 15 and transaction slip as required by the transporter.

Kindly advise on it.

with regards
Anil
rajagopal.s (Expert) 21 February 2016
Hi
For transport of goods, it is a must to issue Form 15.
We understand that you are a charitable institution and are not covered under KVAT.
But you should submit these forms under Nil value.
Alternatively, you can check with HP whether they can issue the forms as they are doing the collection of material under e-waste.
Adv. Yogen Kakade (Expert) 21 February 2016
rightly answered by mr. rajagopal.. considering the volume and nature of transaction it is needed.
Rajendra K Goyal (Expert) 21 February 2016
Consult local tax consultant.
Guest (Expert) 21 February 2016
Better consult some tax consultant.



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