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REGISTERED No.D-(D)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 399] NEW DELHI, SATURDAY, DECEMBER 17,1977/AGRAHAYANA 26,1899

Separate paging is given to this Part in order that it may be filed

as a separate compilation

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the17thDecember 1977

G.S.R. 762 (E).—In exercise of the powers conferred by sub-section (1) of section18of the Central Sales Tax Act, 1956 (74 of 1956) the Central Government hereby makes the following rules further to a m e nd t he C e n t r al SALES T ax ( R e g i s t r a t i on & T u r n o v e r) R u l e s, 1 9 5 7, n a m e l y : —•

(1) These Rules may he called the Central Sales Tax (Registration & Turnover) (Amendment) Rules, 1977

(2) In the Central Sales Tax (Registration & Turnover) Rules, 1957 (hereinafter referred to a the said Rules), in rule 12, after sub-rule (9) the following sub-rule shall be inserted, namely—

"(10)(a) A dealer may in support of his claim that he is not liable to pay tax under this Act in respect of any sale of goods on the ground that the sale of such goods is a sale in the course of export of those goods out of the territory of India within the meant ing of sub-section (8) of section 5, furnish to the prescribed authority a certificate in Form 'H' duly filled and signed by the exporter along with the evidence of export of such goods

(b) The provisions of the rules famed by the respective State Governments under sub- sections (3), (4) and (3) of section 13 relating to the authority from whom and the conditions subject to which any form of certificate in Form. 'H' may be obtained, the manner in which such form shall be- kept in custody and records relating thereto maintained and the manner in which any such forms may be used and any such certificate may be furnished in so far as they apply to declaration m Form 'C pres- cribed under these rules shall mutalu mutandis apply to certificate in Form 'H ' "

(3) After Form 'G' appended to the said Rules, the following Form shall be inserted, namely:—

(2361)

COUNTERFOIL

THE CENTRAL SALES TAX (REGISTRATION & TURNOVER) RULES, 1957

"FORM H"

CERTIFICATE OF EXPORT

[See rule 12(10)]

SI. No.

Name of issuing State

Office of issue

Date of issue

Seal of the issuing authority

Name and complete address of the exporter

Registration No of the exporter under the Central

Sales Tax Act, 1956, if any

To

(Name and complete address of the seller)

Sales tax registration number of the seller (a) under the relevant

State sales tax law

(b) under the Central

Sales Tax Act, 1956

Certificate I—Certified that the goods (the particular whereof have been specified in item? (1) and (a) of the Schedule below) supplied in puisuance of our purchase order No dated

purchased from you

as per bill/cash memo/challan No dated have been sold by me/us, in the course of export for Rs out of the territory of India, as per details given in itemi (3) to (6) of the said Schedule, and that the said goods were purchased from you by me/us after, and for the purpose of complying with, the agreement or order No dated for or in relation to such export.

Certificate II—It u further certified that non liability to tax under the Central Sales Tax Act, 1956 in respect of goods referred to in Certificate I has not been claimed from any other person and that no other certificate for such non liability has been issued to any other person in India m respect of those goods

Certificate III—-It is further certified that in case the goods covered by this certificate are reimported into India by me/us after their export, I/we undertake to inform the sales tax authority of the person to whom this certificate haa been supplied, about the fact of such reimport within a period of one month frpm the date of reimport of the said goods into India.

2363

THH SCHEDULE

A-—Particular \ of goods

(1) Description of goods

(n) Quantity of goods .

B—-Detailf regarding txpnrt

(3) Name of airport, seaport or land customs station through which the goods have been exported.

(4) Name of the ftrrlines/ship/railway/goods vrhiclr or other means of transport through which thr export has taken place

(3) Number and date of air consignment note/bill of lading/railway receipt or goods vehicle recoid or postal receipt or any other document in proof of export of goods across the customs frontier of India (Certified copy of such air consignment note/bill of lading/railway receipt/goods vehicle record/postal receipt/other document to be en- closed)

(G) Description, quantity/weight and value of the

goods exported under the document lrferred to

in item (5) above.

Verification

The above statements are true to the best of my knowledge atirl brhef and nothing hi^ b^en

concealed therefrom.

. . ..

Signature with ^date

Name of the person signing the . certificate

Status of the person signing the certificate m relation to the exporter.

DUPLICATE

THE CENTRAL SALES TAX (REGISTRATION & TURNOVER) RULES, 1957

"FORM H"

CERTIFICATE OF EXPORT

[Stt rule ia(io)]

SI. No.

Name of isiiimg State

Office of issue

Seal of the issuing authority Date of issue

Name and complete address of the exporter

Registration No of the exporter under the Central

Sales Tax Act, 1956, if any.

To

(Name and complete address of the seller)

Sales tax registration number of the seller

(a) under the relevant State sales tax law

(b) under the Central Sales Tax Act, 1956

Certificate I—Certified that the goods (the particulars, whereof have been specified in items (1) and (2) of the Schedule below) supplied in piusujncc of our purchase order No

dated „, —

purchased from you

dated

as per bill/cash memo/challan No dated for Rs have been sold by me/us, in the course of export out of the territory of; India, as per details given in items (3) to (6) of the said Schedule, and that the said goods were purchased from you by me/us after, and for the purpose of complying with, the agreement or order No for or in relation to such export.

Certificate; II—It is further certified that non liability to tax under the Central Sales Tax Act, 1956 m respect of goods referred to in Ceitificatc 1 has not been claimed from any nthri p-ncm and that no other certificate for such non liability has been Issued to iny other person in India in respect of those goods.

Certificate III—It is further certified that in case the goods covered by thia certificate are reimported into India by/me us after their export, I/we undertake to inform the salej tax authority of the person to whom this certificate has been supplied, about the fact of such reimport within A period of one month from the date of reimport of the said goods into India

2365

THE SCHEDULE

A—Particulars of gooi

( i) D e s c r i p t i on of g o o d s. . . . ..

^ 2) Q u a n t i ty of g o o ds . . . . ..

h—Details regarding exp

^3) Name of airport, seaport or land customs station

through which the goods have been exported.

^4) Name of the airlines/ship/railway/goods vehicle

or other means of transport through which

the export has taken place . . ..

(5) Number and date of air consignment note/bill

of lading/railway receipt or goods vchicls record

or postal receipt or any other document in proof

of export of good* across the customs frontier

of India (Certified copy of such air consignment

note/bill of lading/railway receipt/goods vehicle

record/postal receipt/other document to be en-

closed)

(6) Description, quantity/weight and value of the

goods exported under the document referred

to in item (5) above . . ..

Verification

The above statements arc true to the beit of my knowledge and belief and nothing has been concealed there from.

Signature wnh date

Name of the person signing

the certificate

Statiu of the person

signing the certificate in relation to the

exporter

NOTE.—To be retained by the dealer selling goods to the exporter.

wncrvAi;

THE CENTRAL SALES TAX (REGISTRATION &

TURNOVER) RULE'S, 1957 '

"FORM H"

CERTIFICATE OF EXPORT

[Set rule 12(10)]

SI. No.

Name of issuing State

Office of issue

Seal of the

issuing authority Date of issue

Name and complete address of the exporter

Registration No of the exporter under the Central

Sales Tax Act, 10.5G, if any.

To

(Name and complete address of the seller)

Salei tax registration number of the seller

(a) under the relevant State sales tax law

(b) under the Central Sales Tax Act, 1956

Certificate I—Certified that the goods (the particular! whereof have been specified in items (1) and (2) of the Schedule below) supplied in pursuance of our purchase order No

date

purchased Com you

as pel bill/cash memo/chalkn No dated for Rs

, , have been sold by me/us, in the course of export

.dated

cut of the terntory of India, as per details given in items (3) to (6) of the said Schedule, and that the said goods were pui chased fiom you by me/us after, and for the purpose of complying with, the agreement or order No. . foi cr in relation to such exporl

Certificate II—It is further certified that nun liability to tax undei the Central Sales Tax Act, 1936 in respect of goods referred to in Certificate I has not been claimed from any other person and that no olhcr certificate for such 11011 liability has been issued to any other person in India in respect of those goods

Certificate III—It is further certified that in case the goods covered by tins certificate are reimpotted into India by me/us after their export, I/we undertake to inform the sales tax authority of the person to whom this certificate has been supplied, about the fact of such icnnport withm a period on one month from the date of reimport of the said goods into India,

2367

THE SCHEDULE

A—Particulars of goods

(1) Descriptor of goods

(2) Quantity of good3 .

B—Details regarding export

(3) Name of airport, seaport or land custom's station

through which the goods have been exported

(4) Name of the airlinrs/ship/railway/goods vehicle

or other meani of transport through which the

export has taken place . . . ..

(3) Number and date of air consignment note/bill of

lading/railway rereipt or goods vehicle record

or postal receipt or any other document in proof

of export of goods across the customs frontier

of India (Certified copy of such air consignment

note/bill of lading/railway receipt/goods vehicle

record/postal leccipt/other document to be en-

closed) . . ..

(6) Description, quantity/weight and value of the

goods exported under the document referred

to in item (5) above. . ..

Verification

The above slatcmentB arc true to the best of my knowledge and belief and nothing has been concealed therefrom

Signature with date

Name of the person signing

the certificate

Status of the person

signing the certificate in relation

to the exporter.

NOTE, —To be furnished to the prescribed authority in accordance with the rules made by the State Government under section 13

.[No F a8/43/77-ST]

S. D. RAMASWAMY, Under Secy.

2369

237i

237a

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NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI, 1 9 77