CST rate in the absence of 'C' form

Hi Ritesh,

As per Section 8 (2) of CST Act, 1956, the rate applicable in the appropriate State (Selling dealer state) will be the CST rate for sales effected without Form-C.

 Hi Ritesh,

CST rates w.e.f 1.06.08 , in case of both declared goods and other goods.

Sales tax rate for                  CST rate in case of sale          CST rate in   

sale within the state            to regd. dealer                         case of sale to

                                                                                                          unregd dealer 

  NIL                                          NIL                                                 NIL

1%                                                      1%                                                 1%

2%                                                      2%                                                2%

3%                                                       2%                                              3%

4%                                                           2%                                             4%

8%                                                        2%                                            8%

10%                                                        2%                                                10%

12.5%                                                    2%                                                 12.5%

20%                                                        2%                                             20%

Registered Dealer means the dealer who is in the position to give C or D form.

Unregistered Dealer means who is unable to give Cor D form.

Relevant Section 8(2) and 8(2A) of CST Act.

Regards,

CA. Prachi Tewari

Is provident fund act is applicable on the  co.  which is under construction.?

hi Ritesh

Sales tax rate for                  CST rate in case of sale          CST rate in   

sale within the state            to regd. dealer                         case of sale to

                                                                                                          unregd dealer 

  NIL                                          NIL                                                 NIL

1%                                                      1%                                                 1%

2%                                                      2%                                                2%

3%                                                       2%                                              3%

4%                                                           2%                                             4%

8%                                                        2%                                            8%

10%                                                        2%                                                10%

12.5%                                                    2%                                                 12.5%

20%                                                        2%                                             20%

Registered Dealer means the dealer who is in the position to give C or D form.

Unregistered Dealer means who is unable to give Cor D form.

Relevant Section 8(2) and 8(2A) of CST Act.

 Warm Regards

Sunny Ahuja

Cost Accountant

CST Sales  without  C Form Local Tax will be applicable for example local tax rate is 4 % then you have to collect CST  @ 4% pay to department & if local tax rate is 12.5% then you have to collect CST @ 12.5% pay to department W.E.F.1.4.2007. for futher details please see our APVAT manual book (page no.913)

Hi ritesh ,

Regarding ur query , if interstate sales from Maharshtra is made without a C form , there will be a differential tax liability depending on the goods sold under the relevant schedule under MVAT Act 2002 . For eg . if a CST sale is made of an item which is covered under Sch. C (4%) and if the C form is not recieved from the purchaser , then the additional tax liability would be 4%-2% . i.e. 2 % . The same applies for 12.5% items as well .

hello sirs;

i just want a copy of the notification which mention that no c form is needed to submit if we collect cst at local rates. (no matter what r the rates for me). i just want that notification only.

could u plz send me the notification no and also the copy of that notification.

if u could - plz mail at

larspoint @ live.in

thanx

dinesh

Hi Mr. Dinesh,

There was no notification to this effect.  Instead there was an amendment to the Act itself.  Please refer section 8 of CST Act.

In the case of Interstate Sales without C form the rate would be local rate applicable.

Dear sir / Madam

how can i collect form 38 from sales tax deptt. i hav no authority latter, pls sir send me a authority latter formet for carry form 38 for our company ,

regard

bipin

waiting for reply

Is additional tax in U.P is also applicable on Central Sale without Form-C (Full Tax Charged)? We charge CST full tax @ 4%

In the case of Interstate Sales without C form the rate would be local rate of that item applicable

Regards
kubal

hi

wht'll be rate of  (CST) full tax in case of declared goods either state rate or any other.......

thanx

from andhra pradesh CST Sales to Maharashtra with out C form what is the CST Rate of Tax amount to be collected. please tell