Cst or vat

CST must be levied as sale is nothing but risk and reward transfer,so in your case sale is complete when goods are delivered to kerala,so u must be liable to CST

Situs of sale is very important in the VAT/CST Acts.  The billing address may be within the state, but shipping address is in other state and hence CST is to be collected against C form if the party wants concessional rate.  

CST will be charged in above situation. But also it will be deemed as Sales in Transit and a strong clarification would be required for the same by the Commercial Tax Department.

i consider the points but i have another doubt. is it not after sale service? moreover only if the bill address is in Kerala cst is applicable. else isn't that vat nd st?

If all conditions of 6(2) of CST satisfies, then 2nd sale will be exempted from cst but ist sale is liable to cst. . Accordingly E-1 & C form will be raised.

CST must be charged if Contract of sales is for material to be diliver at Kerela.

if ownership has been transfer in Chennai itself and then material going to Kerela, then VAT must be applicable.

"Situs of sale is very important in the VAT/CST Acts.  The billing address may be within the state, but shipping address is in other state and hence CST is to be collected against C form if the party wants concessional rate."  

Can You please tell me, If the Customer is charge Transportation in Invoice....Then can we issue Form C  with Transportation charges Or Excluded Transportation chrages amont..

Regards,

Kinjal

Dear Rajesh,

If Sales Ag C form Charged C.S.T. 2% If without CForm Charge C.S.T. full rate of tax, If Sales Ag E 1 form C.S.T. not charge by u.