Is there a requirement for CNG pumps to get registered in Central Sales Tax Act, 1956 and Entry Tax Act in Uttar Pradesh other than UPVAT as on date.
Requirements of registration under Central Sales Tax Act 1956 and Uttar Pradesh Tax on Entry of Good
Sanjeev Agrawal
Clarification on CNG pump registration: CST Act requires registration for interstate sales; Entry Tax now under UPGST Act. A query was raised regarding the registration requirements for CNG pumps under the Central Sales Tax Act, 1956, and the Entry Tax Act in Uttar Pradesh. The response clarified that while CNG is currently outside the GST regime and remains taxable under local sales tax or VAT, registration under the CST Act is necessary for interstate transactions of petroleum products. The Entry Tax Act has been subsumed under the UPGST Act, and it is advisable to verify with local authorities for the most current regulations. (AI Summary)
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