ex factory delivery but invoice out of state

[Asked by Guest]

I have a company in Maharashtra and have received a PO from a company in UP. However, they want to pick up the goods ex-factory and said they will provide c from .

can i charge CST @ 2% or CST @ 12,5% or do i have to charge VAT at 12.5%

please guide.

AI Summary

Inter-state sale determination: invoice details and Form C govern whether CST or VAT applies to ex-factory pickups.
Whether ex-factory pickup by an out-of-state buyer is an inter-state sale depends on invoice details, transfer of ownership at factory gate, and provision of Form C. Ex-factory denotes buyer assumes responsibility at the factory; if the invoice establishes an out-of-state sale and Form C is furnished, treat as inter-state sale with concessional CST; absent Form C or where sale is treated as concluded in the seller's state, VAT may apply.