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Q. > Please Help: Sale tax on export of goods
Hi friends, my client is selling sports equipments through online website mode, with his registered office in Mohali, Punjab. Some of his deliveries have been to foreign countries, via courier companies like DHL express. My queries is, as per my opinion, no Sales tax should be leived on the same at the time of filing sales tax return for the current quarter. But i want to know as to what will be the procedure to obtain FORM H or any other form if required. Will the courier company be providing us the same.. and what will be other formalities if any. Please help
answered Mar 29, 2012 by Ashish Karundia , New Delhi
Dear Rishab,
Please note that in the instant case the sale made by the company to the foreign parties in other countries is not exigible to sales tax. [Refer Section 5 of the Central Sales Tax Act, 1956]. Further, please note that Form H is required only in case of penultimate sale i.e. when sale is made by a registered dealer to the party (exporter) who ultimately export the goods. Here, goods are directly sold by the company only and DHL services is only the transporter who transports the goods, so no question of Form H arises.
Hope the above suffice.
answered Mar 30, 2012 by CA Satuti Mahajan , batala
In this case you are exporting the goods, so no sales tax is to be paid and no form is required. Form H is required only for the penultimate sale but this is a direct sale.
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