My client is getting ceramic & vitrified tiles from china to chennai port. he want to get the goods from chennai port to his godown in andhra pradesh. Will he liabile to pay CST. if yes is there any way to claim exemption.
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CST in case of import
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Central Sales tax is generally payable on the sale of all goods by a dealer in the course of inter-state Trade or commerce or, outside a State or, in the course of import into or, export from India.
FOR MORE I:-
https://lawcommissionofindia.nic.in/1-50/Report30.pdf
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