Surcharge

Shivani (Learner) (1881 Points)

05 October 2013  

Hi Members

In Punjab there is a surcharge of 10% on VAT rate.

 

My question is

 

1) If a dealer in Punjab makes an interstate sale to unregistered dealer or without Form C, then the CST rate will be VAT rate in Punjab.

Will surcharge also be taken in this case?

I mean will CST rate in such cases be VAT rate in Punjab considering 10% surcharge also?

 

2) Does this surcharge of 10% on VAT rate in Punjab has any effect on normal interstate sale made by dealer of Punjab  for which it received form C.

I mean in such case normal CST of 2% will be charged na without considering any surcharge?

 

Thanks

Shivani