Reduction of rate of tax

[AYYAVOO NACHIMUTHU]

Sir,If a state government has issued a notification for reduction of rate of tax for a commodity then reduced rate of tax is applicable for CST also.Please clarify.

AI Summary

Applicability of reduced tax rate depends on whether the notification covers VAT or CST; CST requires central action.
A state notification reducing the rate of tax applies to VAT as enacted by the state, while CST changes are undertaken by the central government; the notification must expressly state applicability to CST for it to affect central sales tax.