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    <title>about charging vat or cst on selling of imported raw material</title>
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    <description>Whether VAT or CST applies depends on the nature of the sale: intrastate supplies attract VAT; interstate supplies attract CST where a valid Form C allows the concessional CST rate, while sales without Form C are liable to VAT at the applicable or peak rate. Sales of imported material &quot;as such&quot; may qualify for benefits under the relevant Customs notification.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=3984</link>
      <description>Whether VAT or CST applies depends on the nature of the sale: intrastate supplies attract VAT; interstate supplies attract CST where a valid Form C allows the concessional CST rate, while sales without Form C are liable to VAT at the applicable or peak rate. Sales of imported material &quot;as such&quot; may qualify for benefits under the relevant Customs notification.</description>
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      <law>VAT / Sales Tax</law>
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