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of <h1>GST Limits CST Act to Six Goods; Affects Assam VAT Act; Impacts Dealer Registrations and Tax Filings.</h1> The circular addresses queries related to the implementation of GST and its impact on the Central Sales Tax (CST) Act and Assam VAT Act. Following the GST enactment from July 1, 2017, tax liability under the CST Act is now limited to six specific goods: alcoholic liquor, crude oil, natural gas, high-speed diesel, petrol, and aviation turbine fuel. Dealers of other goods are no longer liable under the CST Act and need not file returns. Registrations under the CST and Assam VAT Acts remain valid only for dealers handling these six goods. New registrations can be obtained for inter-state transactions of these goods using Form-C and Form-F.
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