TaxTMI 
TaxTMI 
Dear Expert,
My company is private limited co. situated in Jaipur (Rajasthan), I have bill to Mumbai and buyer is Rajasthan person. means Goods not move to out of state. My question is what should applicable VAT/CST.
What should applicable VAT / CST
03 Oct 2015 
2 Replies 
1341 Views Asked by
Guest 
Interstate movement requirement prevents CST application; local VAT applies when goods remain within state and buyer retains input tax credit.
When goods are not moved out of the State, the transaction does not meet the interstate movement requirement for CST and is therefore subject to State VAT (RVAT). A seller may bill to a different city address while delivering within Rajasthan, but must charge local VAT on the intrastate supply so the buyer can avail input tax credit. (AI Summary)
When goods are not moved out of the State, the transaction does not meet the interstate movement requirement for CST and is therefore subject to State VAT (RVAT). A seller may bill to a different city address while delivering within Rajasthan, but must charge local VAT on the intrastate supply so the buyer can avail input tax credit. (AI Summary)