Chargiability of CST against C form

[chaganti srinivas]

We are dealer in Hyderabad (AP), we got order in Karnataka state, We purchase material in Karnataka, bill will be in the name of Hyderabad address and material will be delivered at Karnataka. Can supplier in karnataka charge 2% CST against C form.

[Mukesh Kumar]

You are advised to refer the discussion of Issue Id = 998

[Madhukar N Hiregange]

The movement of goods within the state of karnataka are only liable for K-VAT and not for CST. Only when the sale occassions the inter state movement will CST be applicable.

AI Summary

Central Sales Tax (CST) only applies to interstate transactions; intra-state deals in Karnataka incur K-VAT instead. A dealer in Hyderabad received an order in Karnataka, purchasing materials locally in Karnataka with billing to Hyderabad and delivery within Karnataka. The query concerns whether a supplier in Karnataka can charge 2% Central Sales Tax (CST) against a C form. One response advises checking a previous discussion, while another clarifies that only goods moving interstate are subject to CST; intra-state transactions in Karnataka are liable for Karnataka VAT (K-VAT) instead.