TaxTMI 
TaxTMI 
Are Excise & CST applicable on Packing Charges?
CST ON PACKING CHARGES
30 May 2013 
3 Replies 
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Applicability of central sales tax and excise on packing charges confirmed as part of sale consideration.
Excise duty and Central Sales Tax apply to packing charges when those charges constitute part of the consideration for the transfer of goods, because packing charges fall within the statutory concepts of sale and sale price; parties should examine the statutory definitions of sale and sale price to determine inclusion. (AI Summary)
Excise duty and Central Sales Tax apply to packing charges when those charges constitute part of the consideration for the transfer of goods, because packing charges fall within the statutory concepts of sale and sale price; parties should examine the statutory definitions of sale and sale price to determine inclusion. (AI Summary)