VAT OR CST

[Asish Kumar Nath]

Dear Expert,

 

We are the proprietor ship company in Kolkata , West Bengal generally engage in Trading Business in all over India.

 

Recently we got an order from a reputed company in Kolkata. Right now they have a project in Andhra Pradesh.They asked us to deliver the material in Andhra Pradesh but the invoice should be in kolkata only.

 

Now my question is what type of sales tax should we charged Vat/Cst? As per my best knowledge whether we raised the invoice in kolkata, the invoice will raise in VAT though we deliver the material at Andhra Pradesh.

 

Please help me out with reference of cst act/rules.

 

Asish Kumar Nath

AI Summary

Interstate sale: charge central sales tax when goods move across states; obtain C form to secure concessional treatment.
Where goods move from one State to another pursuant to a sale, the transaction is an inter State sale subject to Central Sales Tax rather than local VAT. If the invoice is raised in State but the consignment is dispatched and transport documents are endorsed to an out of State consignee, the transaction aligns with an E 1/consignment sale; the seller must charge CST and may claim concessional treatment only upon receipt of the prescribed C form from the purchasing dealer.