TaxTMI 
TaxTMI 
Kiosk Purchase
23 Oct 2010 
2 Replies 
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CST applicability on interstate purchases: concessional form may apply only for goods used in production or trade.
Interstate purchase of a kiosk falls within Section 3 of the CST Act and is subject to Central Sales Tax; if the buyer furnishes a C Form the supplier may charge CST at the concessional rate, otherwise tax applies at the higher of VAT or CST. The C Form concession is confined to purchases of goods for trade or for consumption in the production of finished goods and does not apply to purchases for office use. Whether a kiosk used to sell products and coffee qualifies for C Form treatment determines entitlement to the concessional CST rate. (AI Summary)
Interstate purchase of a kiosk falls within Section 3 of the CST Act and is subject to Central Sales Tax; if the buyer furnishes a C Form the supplier may charge CST at the concessional rate, otherwise tax applies at the higher of VAT or CST. The C Form concession is confined to purchases of goods for trade or for consumption in the production of finished goods and does not apply to purchases for office use. Whether a kiosk used to sell products and coffee qualifies for C Form treatment determines entitlement to the concessional CST rate. (AI Summary)
Sir, we bought a kiosk (Fixed Asset) from the supplier in chennai to delivery to our Hyderabad Branch, so whether he will charges Cst or Vat, if so at What rate ? Pls guide me sir