What is the rate for without C-form

[Mathurthi RamKumar]

Dear All,

Good Morning and Greetings...

Kindly clarify my doubt. If a item have local tax (VAT) @5% , what is the rate for CST if this item sold to other state without C-form.

Regards

M.RamKumar

AI Summary

CST Rate for Interstate Sales Without C-Form is 5%; ITC Must Be Reversed as Per State VAT Act Rules. A user inquired about the applicable Central Sales Tax (CST) rate for an item with a local Value Added Tax (VAT) of 5% when sold to another state without a C-form. Two responses clarified that the CST rate would be 5% in such cases. Additionally, it was noted that without a C-form, the Input Tax Credit (ITC) availed must be proportionately reversed according to the state's VAT Act.