CST rate from Delhi to Haryana

[Finance Team]

Hi,

 

We are sell Mobile handset from Delhi to Haryana without C form. Which rate is applicable?

Is surcharge of 5% is also applicable.

In my opinion rate is 12.5%+5% of 12.5% = 13.125%. Is it is correct?

 

Thanks

Pushkar

 

[YAGAY andSUN]

Surcharge is not applicable in Delhi.  Hence, no surcharge or cess will be levied on the 12.50% while selling Mobile phone from Delhi to Haryana without Form C under CST Act.

AI Summary

Interstate sales tax rate applicable to mobile handset sale without Form C: surcharge not applicable, only base CST applies. Sale of mobile handsets from Delhi to Haryana without Form C attracts the base Central Sales Tax rate; Delhi does not levy the additional surcharge or cess on that base CST in such interstate transactions, so no surcharge is chargeable and only the base CST is collectible.