Concessional Rate of Tax in case of C Form

If C Form not given, CST charged at local vat rate

If C Form given, CST Charged at

Local Vat rate



Whichever is less


It is a Form given by buyer to seller in case of interstate sales

If buyer and seller are registered


Conditions to be fulfilled for concessional rate of CST: A dealer is liable to pay CST at the concessional rate provided the following conditions are satisfied:-

  • Sale is of eligible goods:


Goods described in sub-section (3)* are the goods eligible for concessional rate of CST (refer Note below).

Eligible goods are

  • Goods resold
  • Goods used in manufacturing
  • Goods used in telecommunications
  • Goods used in mining
  • Goods used in generation or distribution of electricity
  • Containers used for packing goods used for sale
  • Containers or packing material of all above
  • Sale is made to a registered dealer .
  • Form C to be furnished by the purchasing dealer:


Hence,C Form cannot be used for purchase of goods for office use

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.