Percentage of CST on Sciectific Equipments

[Padmanava Sar]

Dear Sir,

If a registered dealer under Govt. of West Bengal want to raise invoice for scientific equipments to a unregistered firm of Assam (this unregistered firm can not issue 'C' Form), what will be CST % in this invoice.

Regards,

[Ganeshan Kalyani]

In absence of Form C, the rate of tax applicable in receiving state would be applicable. You need to refer schedule rate of Assam for product mentioned enabling you to levy on CST invoice.

AI Summary

Inter-state tax rate: where no Form C is furnished, levy the destination state's scheduled tax rate on sale invoices. Where an unregistered purchaser in Assam cannot furnish Form C, the seller must apply the destination state's scheduled tax rate for the scientific equipment and charge that rate on the CST invoice, determining the applicable Assam schedule classification rather than relying on concessional inter state treatment.