14 October 2013
We are electrical goods manufacturing company in Bangalore. We want to sell Electrical Goods scrap to a merchant in Delhi. Can you let me know whether we should levy 5.5%CST or 14.5% CST without Form C.
15 October 2013
Under the CST Act, the rate of CST is based on the local VAT rate. Therefore for cst sale without c form, only higher rate of tax is to be collected/levied.
In other words, if the electrical goods under KVAT is 14.5% then CST is also 14.5% without c form.
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