Software/IT Service exemption in Sec. 5(1) or 5(3) in CST

Vaibhav (Querist) 15 April 2011 This query is : Resolved
Sir,
we are 100% exporter of Software/IT Service registered in STPI.
In which section this sale will be exempt in Central Sales TAX in Sec. 5(1) or 5(3) in CST

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R.Ramachandran (Expert) 15 April 2011
Dear Mr. Vaibhav,
IF it is straight export by you, then Section 5(1) of CST will apply.
If you are the penultimate purchaser of goods from somebody else, to export against the orders that you have on hand, then Section 5(3) will apply. In that case, you have to give Form-H to the seller from whom you buy the goods.

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