CST without 'C' Form

Dear All,

First question is whether surcharge levied by Punjab Govt. @ 10% is applicable on CST if sale is outside state without C form.

Further if we are selling goods outside state without C form what we should write on the invoice issued to the purchaser

i. Sale Price                                               100

CST @ 5% without C form                          5

or

VAT @ 5%                                                        5

Surcharge on CST depends on the answer to first question.

Thanks & Regards

CA Jatinder Kumar