We manufacturer & plan to procure packing material for export purpose from one of our vendor.
we wish to do this transaction without sales tax after giving "H FORM" to our vendor
Is it right way or not ?
M.V.GIRI (ADVOCATE & TAX CONSULTANT) 08 March 2010
'H' form can be used for the deemed export. That means if u want to export any goods through any agent then you have to obtain 'H' form from the agent. Then the primary condition is that the goods exported should be in the same form. There should not be any change in the original form.
So that you can not purchase packing material against 'H' form as you have asked.
Ravi Kumar (Lawyer) 22 March 2010
I think you can export the packing material aftere giving "H" form to the vendor, as the goods are exporting out of India as such and you can claim full exemption from levy of tax.