CST on As such Removals

[Gopal B]

Sir,

We cleared Rawmaterial as such to the other manufacturer in another state, shall we charge CST on this transaction or Not?

Pls. reply.

AI Summary

CST Charged on Interstate Raw Material Transfers: 2% with Form C, 12.5% without; Form H Exemption for Exporters. A query was raised about whether Central Sales Tax (CST) should be charged on the interstate transfer of raw materials to another manufacturer. Three responses were provided. One reply confirmed that CST must be paid on interstate transactions. Another response clarified that CST applies if the transaction is a sale. The third response detailed that CST is chargeable at 2% with form C, or 12.5% without it, and can be avoided if the buyer is an exporter providing form H.