Purchasers Of Non-GST Goods Entitled To 'Form C' Under CST For Concessional Rate Even After GST Act : Supreme Court

The Supreme Court has upheld the views taken by various High Courts that the  Goods and Services Tax Act  does not affect the right of purchasers of goods not covered by the GST to get Form 'C' under the  Central Sales Tax Act  to avail concessional tax rate. Six commodities like Petroleum Crude, High Speed Diesel, Motor Spirit (Petrol), Aviation Turbine Fuel, Natural Gas and L…