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VAT on Import

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my client has Regi. Office in Gujarat, and want to import some meterial from abroad and want to sell in mumbai. my questions are under:

1. Dealer is not Registered under Guj. VAT nor in Maharashtra VAT

2. What would be VAT or CST liabality ? in Which state he would be liable?

3. whether VAT or CST liability can be avoided by hi-seas sell?

 

please give answer

Replies (1)

Hi ,

Any person who want to sale any goods woth even a single rupee have to get himself registered under the CST ACT and up to certain limit under the relevant  Local VAT acts .......

Your client can get itself registerd in Gujarat and can make High sea sale under the provisioins of CST ACT ,1956 from there to Maharashtra BY WAY OF TRANSFER OF DOCUMENTS TO THE TITLE DURING HIGH SEAS ...... and there will be no liability under the CST Act....

For local sales./high sea sale .....liablity will arise in in the state of gujarat  only .....you have to pay applicable  octroi in maharashtra ...

Thanks

MP Singh


CCI Pro

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