CST/ VAT on imported goods

This query is : Resolved

Guest

Guest (Querist)

10 June 2011 Dear Experts,

To treat sales as inter-state state sale goods must move physically from one state to another??

My goods are getting cleared at Kolkata port .. Can I issue bill from Mumbai for Debtor in Kolkata and treat it as inter-state sale?

Or I must bring my goods out from WB and again bring those in WB.. Is it must to get get stamp from State authority that goods are physically brought in?

Pls guide.

Regards
Rita Paryani

SARATHY RP

SARATHY RP (Expert)
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13 June 2011 Inter-state sales criteria is physical movement from one state to another. Hence as rightly pointed out by you, this should be treated as intra-state sale only. If logistics / road permit / waybill issues are okay, then take it to your location and then bill as inter-state sale. If there is no cost benefit, then you may discharge VAT at WB either as a regd. dealer or as a casual dealer.