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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Update: CST Act Amended to Apply Only to Six Specific Goods; Other Dealers Exempt from Filing Returns.</h1> Following the implementation of the GST Acts from July 1, 2017, clarifications were issued regarding the Central Sales Tax (CST) Act. The amendment to the Constitution retained state and union powers to levy taxes on six specific goods: alcoholic liquor, petroleum crude, high-speed diesel, petrol, natural gas, and aviation turbine fuel. Consequently, the CST and OVAT Acts were amended to apply only to these goods. Dealers dealing in other goods are no longer liable under the CST Act and need not file returns or maintain registration. Dealers of the six specified goods remain liable and can continue interstate transactions with Form C. New dealers can apply for registration under the CST and OVAT Acts for these goods.
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