Section 6A of CST Act, 1956 provides that if a dealer claims that he is not liable to pay CST on an interstate movement of goods due to the reason that it is not sale and the goods have been transferred inter-state to any other place of his business or to his agent or principal, then he will have to produce a prescribed form i.e Form F to his assessing authority duly signed by the principal officer of his other place of business or his agent or principal as the case may be.

Section 6A(1) of the CST Act, 1956 is being reproduced herebelow for ready reference:

Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods [and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to have been occasioned as a result of sale.

It is clear from the wording of the above section that it applies only to the cases

(a)when the goods are sent interstate to one’s principal place of business in other state or to one’s agent or one’s principal and

(b) the interstate movement of goods from one State to the other is otherwise than as sale.

Both the above conditions should be satisfied before section 6A has any applicability.

Allahabad High court in Ambica Steels Ltd. vs State of UP(2008) 12 VST 216 (ALL HC DB) held that form F is required to be issued even if goods are sent outside for job work or repairs on returnable basis.

In case goods are sent interstate for job work or repair outside the State then the movement of goods takes place always otherwise than as sales. However the relationship between the job worker and the owner of the goods is not of principal-agent but that of Principal to Principal.

A pure Job work or repair work does not come under the ambit of tax as there is no transfer of property in goods and therefore he will not be required to get registered under CST Act or concerned State VAT Act.

In such case it will be practically impossible for the job worker or the person doing the repair work to get F form from the sales tax department as he is not registered with the sales tax department. This will badly effect inter-state movement of goods, which will be violative of Article 301 as well as of freedom of trade guaranteed under article 19(1)(g) of the Constitution of India.

In my view this interpretation of section 6A by Allahabad High court in the above noted case needs reconsideration as it involves a lot of practical difficulties. In any case where two interpretations are possible, the one which does not violate the provisions of Constitutional mandate should be followed.

Read Other Articles from Advocate Amit Bajaj

(Author – Amit Bajaj Advocate, Bajaj & Bajaj Advocates, 128, Sangam complex, Milap chowk, Jalandhar City (Punjab), Email:, M +919815243335)

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More Under Goods and Services Tax


  1. vipul k Patel says:

    Job work party materials stock transfer for job work from Maharashtra to Gujarat without tax before GST. Job work party demand form F. Kindly advice.



    Dear Sir,
    We are manufacturing plant with excise in faridabad haryana ,
    And we are doing job work for UP customer ,and just he pressure please provide F form so our Adviser and CA not conform us so actually F form will applicable on job work for another state
    Please conform and how to process

  3. Reshma says:

    Sir. I am into mobile repairs. Phone are brought to our Mumbai service centre for repairs. Now i need to send them back to individual person once the repair is done.
    I cannnot provide any road permits as therr is no sale involved in this. Can the shipments travel without Road forms. When approched logistics company they are asking to submit road form as the carraige value of shipment is above 5000.Pls guide. Is there any NOC required from each state ?

  4. J.ALEXANDER says:

    Dear Sir,
    We have won in the appeal that we have not registered or denied under VAT/CST act in UP for job work. But if we registered we have produce Form F for services to out side UP. Is there any amendment has come in the ACT or any case decided against Ambiica by Allahabad court.

  5. Arvind Sharma says:

    I want issue a form F against Job Work But I Dont confirm value, as labour charge or material value or both value also. please confirm with notification number.

    Please Revert
    Arvind Sharma

  6. R Ravi Kumar says:

    I sending materials hyderabad to sez located in Bnaglore and claiming for form I, the people are not accepting to issue the Form I because we are in work order, please give me a solution sir

  7. kaialsh says:

    Company ‘A’ is located at Silvassa, D.& N.H.(Purchaser)
    Company ‘B’ is located at Vapi, Gujarat. (Job Worker)
    Company ‘C’ is located at Mumbai, Maharashtra. (Seller of Raw Materials)

    Company ‘A’ has appointed Company ‘B’, located at Vapi, Gujarat as a job worker. Company ‘C’ is the raw materials supplier. The moment of goods are as under:-

    1. Company ‘B’ does job work for Company ‘A’.
    2. Company ‘A’ order for the purchase of raw materials from the Company ‘C’ located at Mumbai.
    3. Company ‘A’ instructed Company ‘C’ to directly deliver raw materials at the location of Company ‘B’
    4. Company ‘B’ received raw materials from Company ‘C’.
    5. Company ‘B’, process the raw materials so received and dispatch the semi finished goods to the Company ‘A’ along with jobwork bill and Form 402.

    The query is:-

    1. Whether Company ‘B’ is liable to issue Form F for the materials received for job work & which value show on form?
    2. Whether Company ‘A’ is liable to issue Form F for the processed materials received from Company ‘B’? What should be the amount of Form ‘F’? (Whether cost of total materials only or cost of total materials + job work charges or just the amount of job work charges)

    I shall be grateful for the reply.

  8. DILBAG SINGH says:

    Good day We reqire inqury of the JOB work shipment despech to jaipur[raj] for my self farm consinor and consignee is the same i have tin cst no and shipment value Aprox 2 lakhs From -Water jet engineer chikmagalur[ka]registartion at To-Water jet engineer jaipur[raj] for job work

  9. Vikas Nathani says:

    Dear sir,

    my HO in Mumbai and BO in Gujarat, both office registered in prescribe authorities under VET & CST act. Head office finished goods transfer to branch office against form “F” for purpose of sale and this salable goods is exempt in gujarat VAT authorities. goods sale to xyz in gujarat and not vat pay to gujarat vat. so, we are liable to tax pay under the CST in maharastra authorities?

    please,give me your opinion on my problem.

    Vikas Nathani

  10. namgyal says:

    I have a submission that if a dealer stands registered under the provisions of jk GST Act 1962 and GST Act 1956 for of work contract and the movement of machineries of the dealer take place from his principal place of business locate side out J& K state to J&K state in pursuance of a work contract being awarded to the dea dealer , whether the dealer can make the transaction aganst declaration form F.

  11. A Vohra says:

    Dear Sir,

    I am confronting the problem of Submission of form F in the case of Returning of Goods due to sub standard material back to the manufacturer in the other state and getting the Credit Note etc. In spite submission of the copy of the L/R , Credit Note etc the learned officer is insisting for Form F. The manufacturing firm is now closed and is bankrupt too. This matter relates back to 2003 .Sometimes back I saw Circular issued by the Sales Tax Commissioner declaring that submission of Form F is NOT MANDATORY.I am un able to locate the circular and need help so that could satisfy the learned commissioner accordingly.

    Kindly guide and help.

  12. Ankur Jindal says:

    Hi Harshad,
    In my opinion you may issue a sale invoice by charging CST equivalent to Local VAT. Invoce may be issued in favour of person going with material. Whenever you come back, you may issue a sales return invoice.

  13. Sandip Patel says:

    Very Good comments
    If job worker is not registered with sales tax department then he will not be able to issue F form so that in such case it is not required to submit F form

  14. kailas deshmukh says:

    Thank You for your valuable informations/suggestions.Can you please guide me what care should be taken while doing a E1 transiction,also please tell me the complete procedure of E1 transiction.

  15. gourav mishra says:

    if in both states dealer is registered under CST act then form F can be issued
    Because there is no transfer of right on goods

  16. Harshad says:

    Hello Sir,
    I an facing a similar kind of Situation, in which we want to send the goods for Exhibition Purpose from Maharashtra to Karnataka, can you please elaborate the matter and guide me how to proceed further.
    As the material is going for exhibition it is obvious that it is on returnable basis, but sending the material on a simple challan from one state to another is not possible. I can not raise an invoice b’coz it is not a sale, The organizor of the exhibition will not be in a position to issue “Form-F” .

    Please revert ASAP.

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December 2023