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Mr. X of Gujarat raised an invoice to Mr. Y of Maharastra at his address of Maharastra as Mr.Y doesnot have any office in Gujarat.Now Mr. X sell a product to Mr. Y but there is no movement of good or the movement is witin the state as either Mr. Y collects from office of Mr.X or ask him to deiver the goods within state at some other premises.Hence what will be the applicability of CST. The goods are exempted from local taxes VAT in Gujarat however in Maharastra the local tax rate on the product is 1.Please guide
Replies (4)
On Invoice basis CST will be applicable @ 1%
But as per the Act there should be movement of goods from one state to another. However the same is not in the present case.
In such cases invoice is to be issued within state address..in your case it was not done,Therefore CST is to be charged based on invoice address
The goods are exempted in the state from which the goods are sold hence no CST Number is required and no tax is to be paid.
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