Post GST Issuance and use of Form C, etc., under the Central Sales Tax Act, 1956 in West Bengal


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:

  • goods” means-
    • petro­le­um crude;
    • high speed diesel;
    • motor spir­it (com­mon­ly known as petrol);
    • nat­ur­al gas;
    • avi­a­tion tur­bine fuel; and
    • 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.

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