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CST on courier charge

Max Payne (employed) (2569 Points)

21 September 2010

Hi friends

as per CST provisions, if the courier charge is shown in invoice,

should we take CST on

a) Value of goods or,

b) Value of goods + courier charge (I think so)

Please reply at earliest

Regards

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4 Replies

nandini mishra (individual) (592 Points)
Replied 21 September 2010

cst on value of goods not on value of goods + courier charges

1 Like

Dinesh Kumar Agarwal (Article clerk) (117 Points)
Replied 21 September 2010

if like a fix % of sale price than on courier otherwise courier charge excluded from sale value

1 Like

Max Payne (employed) (2569 Points)
Replied 21 September 2010

Thanks friends...

I Think ur correct....

CST Act defines sale price [s.2(h)] as follows:

"Sale price means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged ".