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Sale during Import or Export - as per CST
Sale in course of exportArticle 286(1)(b) of Constitution of India prohibits imposition of sales tax on import and export by State Government. Since charging section 6(1) of CST Act levies tax only on inter-State sale, naturally, there is no CST on s
Declared goods as per CST Act
Goods of special importanceThere are restrictions on imposition of sales tax on declared goods.Article 286(3)(a) of Constitution of India authorises Parliament to declare some goods as of 'special importance' and to impose restrictions and conditions
Knowledge Management
We are playing leading roles in country development through ICAI,whichmembers have seen very diversified areas of roles played by C.A. andExpectations of society from C.A.Rights from Manual accounts writing to the Real Time accounting systemsmembers
Overhead Expenses: Allocation & Apportionment Explained
Learn how to allocate and apportion overhead expenses using traditional and modern approaches like ABC. Calculate product costs effectively.
List of ICAI Regional Offices: Addresses & Regions
Find the official addresses and contact details for all ICAI regional offices across India. Locate your regional council office and get in touch today!
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