The State Tax Department, Jammu and Kashmir on January 03, 2023, issued a notification regarding the Issuance and use of C-Form declaration under the Central Sales Tax Act, 1956 from July 2017 onwards.
The following has been stated namely: -
• The definition of “goods” under section 2 clause (d) of CST Act, 1956 has been amended to state the following under goods namely: -
“Petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel; and alcoholic liquor for human consumption.”
• Clarification was issued stating that ‘Goods’ under section 8(3)(b) of CST Act, 1956 will have the same meaning as Section 2(d) of the said act.
• The following instructions are issued namely: -
1. That in case of non-GST supplies (six items) the registration under 7(2) of the Central Sales Tax can be granted subject to the conditions as provided in the act.
2. That the registration under Central Sales Tax is to be issued manually by the Jurisdictional officer by assigning a Unique ID
3. Form-C declarations are to be issued/received with effect from July 01, 2017, only in respect of inter-state purchase/sale of goods viz petroleum crude; high-speed diesel; motor spirit (commonly known as petrol); natural gas; aviation turbine fuel; and alcoholic liquor for human consumption for any of the purposes as per section 8(3) of the Central Sales Tax Act, 1956.
Refer to the notification for further information
[Notification No. GST/Notifi/568-768/cst]
