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CST rate in the absence of 'C' form

Ritesh (CA Final) (326 Points)

27 December 2008

Dear all, please help,

2% CST rate is levied if Inter state sale is made against 'C' form. But what would be the CST rate if Inter State Sale is made 'not against C Form'? Please also quote the relevent Section?

Thanks

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22 Replies

RAJU (LEARNER) (1089 Points)
Replied 27 December 2008

Hi Ritesh,

As per Section 8 (2) of CST Act, 1956, the rate applicable in the appropriate State (Selling dealer state) will be the CST rate for sales effected without Form-C.

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Prachi (Service) (83 Points)
Replied 27 December 2008

Hi Ritesh,

CST rates w.e.f 1.06.08 , in case of both declared goods and other goods.

Sales tax rate for CST rate in case of sale CST rate in

sale within the state to regd. dealer case of sale to

unregd dealer

NIL NIL NIL

1% 1% 1%

2% 2% 2%

3% 2% 3%

4% 2% 4%

8% 2% 8%

10% 2% 10%

12.5% 2% 12.5%

20% 2% 20%

Registered Dealer means the dealer who is in the position to give C or D form.

Unregistered Dealer means who is unable to give Cor D form.

Relevant Section 8(2) and 8(2A) of CST Act.

Regards,

CA. Prachi Tewari

CA Saurabh Gupta (Service) (25 Points)
Replied 27 December 2008

Is provident fund act is applicable on the co. which is under construction.?

Sunny Ahuja (Trainee) (298 Points)
Replied 21 January 2009

hi Ritesh

Sales tax rate for CST rate in case of sale CST rate in

sale within the state to regd. dealer case of sale to

unregd dealer

NIL NIL NIL

1% 1% 1%

2% 2% 2%

3% 2% 3%

4% 2% 4%

8% 2% 8%

10% 2% 10%

12.5% 2% 12.5%

20% 2% 20%

Registered Dealer means the dealer who is in the position to give C or D form.

Unregistered Dealer means who is unable to give Cor D form.

Relevant Section 8(2) and 8(2A) of CST Act.

Warm Regards

Sunny Ahuja

Cost Accountant

ghanshyam upadhyay (tax consultant) (72 Points)
Replied 23 January 2009

CST Sales without C Form Local Tax will be applicable for example local tax rate is 4 % then you have to collect CST @ 4% pay to department & if local tax rate is 12.5% then you have to collect CST @ 12.5% pay to department W.E.F.1.4.2007. for futher details please see our APVAT manual book (page no.913)

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kartik (student) (989 Points)
Replied 27 January 2009

Hi ritesh ,

Regarding ur query , if interstate sales from Maharshtra is made without a C form , there will be a differential tax liability depending on the goods sold under the relevant schedule under MVAT Act 2002 . For eg . if a CST sale is made of an item which is covered under Sch. C (4%) and if the C form is not recieved from the purchaser , then the additional tax liability would be 4%-2% . i.e. 2 % . The same applies for 12.5% items as well .

dinesh (mfg.) (22 Points)
Replied 05 February 2009

hello sirs;

i just want a copy of the notification which mention that no c form is needed to submit if we collect cst at local rates. (no matter what r the rates for me). i just want that notification only.

could u plz send me the notification no and also the copy of that notification.

if u could - plz mail at

larspoint @ live.in

thanx

dinesh

RAJU (LEARNER) (1089 Points)
Replied 06 February 2009

Hi Mr. Dinesh,

There was no notification to this effect. Instead there was an amendment to the Act itself. Please refer section 8 of CST Act.

CA Parvin Ahuja (Chartered Accountant) (408 Points)
Replied 16 February 2009

In the case of Interstate Sales without C form the rate would be local rate applicable.

bipin chandra (articleship) (55 Points)
Replied 01 June 2009

Dear sir / Madam

how can i collect form 38 from sales tax deptt. i hav no authority latter, pls sir send me a authority latter formet for carry form 38 for our company ,

regard

bipin

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