A party has made H form sales to an exporter. Whether he can issue H form to his supplier also?
D.P.AGRAWAL (PROPRIETOR) 08 August 2013
Rama chary Rachakonda (Secunderabad/Highcourt practice watsapp no.9989324294 ) 11 August 2013
Where an exporter (direct exporter) receives an export order and for fulfitting such order, makes purchase of the goods, under the export order, then such purchase of such goods by the exporter and the sale of such goods made by selling dealer to exporter, are also deemed to be in the course of export of the goods out of the territory of India subject to the condition that exporter issues certificate in Form H to the selling dealer.
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