Requirements of registration under Central Sales Tax Act 1956 and Uttar Pradesh Tax on Entry of Good

[Sanjeev Agrawal]

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.

[Sadanand Bulbule]

Dear querist

Plz refer the following Section 9 of the CGST ACT, 2017:

  9.(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.

(2) The central tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council.

Since CNG is outside the ambit of the GST regime at present and continues to be taxable under the Local Sales Tax Act or VAT Act, registration under the CST Act [ not yet subsumed] is required for effecting interstate purchase/sale of petroleum products[supra]. However as far as Entry Tax Act is concerned, I hope it is no more in existence being subsumed under the UPGST Act. Double check with the local authorities.

AI Summary

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.