Rate of tax on sales in the course of inter-

state trade or commerce

As per section 8(1), the liability to pay CST is on the dealer who sells the goods

in the course of inter-State trade or commerce.

NEERAJ GUPTA TAX CLASSES – 9266664949, 9810398903

For computing CST payable, the applicable

rates would be determined as per the

provisions of sub-sections (1) to (4) of section 8, in the following manner:

NEERAJ GUPTA TAX CLASSES – 9266664949, 9810398903

(A) CASES WHERE CONCESSIONAL RATE OF

CST IS APPLICABLE :

The concessional rate of CST is:-

(i) 2% of the turnover of the dealer

NEERAJ GUPTA TAX CLASSES – 9266664949, 9810398903

or (ii) Rate applicable to the sale

or purchase of such goods inside the appropriate state*

under the sales tax law of that State whichever is lower.

NEERAJ GUPTA TAX CLASSES – 9266664949, 9810398903

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