Applicability of CST

[madhavvan n]

a company located in special eco zone in maharashta when it sells to a domestic company in gujarat will it have to levy cst pls give notification number section/ rule reference

AI Summary

CST Applies to Inter-State Sales from SEZ in Maharashtra to Gujarat; No Exemption, Check Maharashtra VAT Rate A company in a special economic zone in Maharashtra inquired about the applicability of the Central Sales Tax (CST) when selling goods to a domestic company in Gujarat. The response clarified that since the transaction involves moving goods from one state to another, CST applies, and there is no exemption. The company was advised to determine the effective VAT rate under Maharashtra's VAT laws for goods removed from the SEZ to the Domestic Tariff Area to resolve the issue.