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 parity with State VAT applies; absence of C-form also mandates proportional ITC reversal.
An interstate sale made without a C-form is subject to CST at the same rate as the item's State VAT rate, and the vendor must reverse the proportionate Input Tax Credit previously availed pursuant to the vendor's State VAT Act.