A. Sales Tax u/s 8 (1)
This Box has to capture all the interstate sales which are taxed at the effective rate of CST or the sales tax of such state whichever is lower. That amounts are to be paid to the government. All such interstate sales on which tax amount is levied are to be shown here. Note: At present the CST rate applicable from 1st of April 2008 is two percent. Only Two percent taxed interstate sales will be captured here in this box.
B. Sales Tax u/s 8 (2) - This Box has to capture all the interstate sales which are taxed at the effective rates as mentioned u/s 8(2) of CST Act. The sales tax for such sales will be charged @ specified rates. The special rates are applicable only if sales are made to unreigstered dealers etc. Note : the CST rates are applicable as specified under the said section. Except 2% rated CST sales, all other CST sales that are taxed at otherthan 2% rate are to be captured here
C. Sales Tax u/s 8 (5) -This Box has to capture all the interstate sales which are exempted by the state government through notification. Also these are taxed at the rates as mentioned in such notifications.Note : The interstate sales made with Form I and J and with classifications "Sales Zerorated (interstate), Sale to Diplomatic missions & UN , Interstate sales- Tax Free" will be caputered in NET values. Note: Even if any cst is entered for these classes then also they are to be captured here ratewise.