CST, Central Sales Tax


Central Sales Tax, CST


CST, Central Sales TaxCST means Central Sales Tax.


This articles explains about Central Sales Tax; What is Central Sales Tax? How does CST work? Who has to pay Central Sales Tax, CST? Who are exempted to pay Sales Tax? When to pay Central Sales Tax?


CST is one of the two components of VAT, Value Added Tax. CST is imposed when sale of goods from one state to another state. CST is levied when the goods are transferred or at the time of generating invoice whichever is earlier. For example, if sale of goods is moved from Mumbai to Bangalore, CST is levied.


The revenue collected as Value Added Tax VAT is meant for central government.


Exemptions to collect CST

The exempted goods are not charged CST. Government fixes turn over for small business of firm time to time and any business turn over falls under such category, CST amount need not to be paid. Exports are totally exempted to pay Central Sales Tax, CST, if paid at any point of movement of goods can be claimed for reimbursement.


The above information provides about Central Sales Tax; What is Central Sales Tax? How does CST work? Who has to pay Central Sales Tax, CST? Who are exempted to pay Sales Tax? When to pay Central Sales Tax?



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Comments


yogendrajha: i have imported dry fruit from california to delhi, the goods reach bombay in clearing house and cleared, now i told to clearing agent that the goods to be sent to andhra pradesh insteed to delhi because a party contact us for direct deliveryin andhra pradesh now tell me what type of tax shuld be charged from the byere then can issu us c form or not

Jeetu Melwani : We need your help understanding if I should stock up on certain items where GST is going to be much higher than the current VAT rate.Goods purchased on CST sold on GST?

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