what this means cst is levied by CG and collected by SG, is there only one central act for cst or state wise?
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Cst?
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there is one cst act only.
though its name is central sales tax but it is the revenue of state govts like VAT
The CST is collected and administered by the respective State Government and the collection goes to the CENTRAL GOVERNMENT and is shared as per the consitiutional powers conferred in article 269.
rengaraj r.k
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