TaxTMI 
TaxTMI 
CST rate without 'C' Form
04 Apr 2007 
2 Replies 
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Guest 
CST rate without C Form: local VAT rate applies to interstate sales to unregistered buyers.
Interstate sales to purchasers who do not furnish Form C or who are unregistered must be charged CST at the seller's local VAT/state sales tax rate; the concessional CST rate available with Form C does not apply where Form C is absent, so sellers should apply the standard local tax rate on such interstate transactions. (AI Summary)
Interstate sales to purchasers who do not furnish Form C or who are unregistered must be charged CST at the seller's local VAT/state sales tax rate; the concessional CST rate available with Form C does not apply where Form C is absent, so sellers should apply the standard local tax rate on such interstate transactions. (AI Summary)
Query for CST: With reference to reduction on CST by 3%, against C Form; If interstate sales without C Form, than what is the CST Rate we have to charge; As reference with GO >> b) The rate of CST on interstate sale other than sale to registered dealers shall be the rate of VAT / State Sales Tax applicable in the state of the selling dealer. it mean >> 3% against C Form and 4% without C Form, if the local VAT rate is 4%. i am correct or wrong; please suggest. thanks in advance.