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Issue ID: 1377
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Applicability of CST

Date 24 Jul 2009
Replies 1 Reply
Views 1527 Views
Asked by
Interstate movement and CST applicability: CST applies to transfers between states; assess originating state's VAT treatment for SEZ removals.
Transfers of goods from an SEZ in one state to a purchaser in another state are interstate movements for CST purposes and are not covered by a general CST exemption; determining tax treatment requires examining the originating state's VAT provisions and any notifications governing removals from SEZ to the domestic tariff area to establish the effective rate or special treatment. (AI Summary)

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

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