Who can issue form H, & why it is required?

Answer Posted / ca ansh gupta

When a company purchases some goods from other state than in
normal situation CST is applicable. However in case company
is procuring the goods for the purpose of export than in
such case it can procure the same at nil CST but for than
company needs to give H form along with Bill of Lading to
the seller. Govt. want all exports from India to be duty
free therefore this rule has been in place.

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