6 ( 2 ) transaction

[PANDURANG PATIL]

whether local party raised an purchase order with giving instrutions to deliver the material outside state

in this transaction which tax applicable i..e local tax or cst 2%

[Ganeshan Kalyani]

Hope your query is resolved. If not, this is the answer. The movement of material is essential to determine whether local rate or CST rate will be applicable. as per your query CST @ 2% will be applicable.

AI Summary

Movement of goods determines tax rate; CST applies where delivery is made outside the state instead of local tax. Whether local or central sales tax applies turns on the physical movement and place of delivery; where a local purchaser instructs delivery outside the State the movement of material determines the levy and CST 2% is applicable.