Sale in transit in case of import consignment

Originally posted by : R Gopalakrishna Pillai
	Sir, I want to know whether sale in transit is possible in case of import consignment. That means I am based at bangalore and importing some materials from UK. Now i want to ship the materials directly to hyderabad with out charging CST/VAT. is it possible? Regards, Gopal

 Dear Mr.Gopal

Sale in the course of Import is not liable to Central Sales Tax, the sale should be done by transfer of title of goods. the importer should not tax posession of goods, once the goods imported and posession has been taken by the importer then, such sale  is liable to CST/VAT.

Sale by way of transfer of title of goods during their transit is not liable to CST

SRINIVASA MURTHY