banner_ad

Vat or cst

Others 611 views 3 replies

One Registered Vat  Dealer Sold Gold Jewellery from his showroom in Kolkata West Bengal,  to A person  who's address in Tax Invoice is Mumbai. Should he Charge Vat or CST ?  Is it Sale within State or Inter State Sale 

Replies (3)
For determining whether a sale is inter-state or intra-state, section 3 of CST act, 1956 needs to be referred..which states that a sale shall be deemed to be an inter-state if it ocassions the movement of goods from one state to another... Keeping in view thee aforesaid provision, if in your case, the buyer had come to kolkata and taken the delivery himself therein, then it shall be intra-state(I.e.local sale).... However, if you have sent the goods to his address, then it shall be inter-state sales.... In the second case, the transit risk must bee assumed by seller only....

Thank you for the clear clarification.

Correct.  To determine any sale (whether it is local sale or interestate) situs of sale is very important and second thing is movement of goods and third is taking delivery. (u/s 3 of CST Act. 1956)

 

If the party comes from other state, and takes delivery and arranges vehicle on his own then it is local sale.  If the same party, after taking delivery asks the supplier to send the materiasl to his Mumbai address, then it is interstate sales then the question of c form and all arise.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
26 May 2026
Education Content Creator

Adyayam Education LLP

Bengaluru

CA Foundation

View Details
Company
29 May 2026
Finance Head

Bhawar Sales Corporation

Chennai

Graduate (Any)

View Details
Company
ARTICLESHIP 15 May 2026
ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT

YOGESH KAPOOR AND ASSOCIATES

New Delhi

B.Com

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
26 May 2026
Audit executive

vdsr & co LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 31 May 2026
Article Assistant

KPRS And Associates

New Delhi

CA Inter

View Details
Company
16 May 2026
Audit clerk

mgirt & co

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 14 May 2026
CA ARTICLE

PRAVEEN GARG & CO

Faridabad

CA Foundation

View Details