TaxTMI 
TaxTMI 
100% EOU, SAD 4% OR 2% CST, WHICH IS APPLICABLE IN DTA SALE.
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....00% EOU, SAD 4% OR 2% CST, WHICH IS APPLICABLE IN DTA SALE.<br> Query (Issue) Started By: - SANJAY SURYAWANSHI Dated:- 12-9-2015 Last Reply Date:- 18-9-2015 Central Excise<br>Got 6 Replies<br>Central Excise<br>Sir, In 100% EOU, DTA sale, if Customer has given 'C' form, in this case SAD 4% (As per Customs Tariff Act 1975,Sub Sec 5 of Sec.3) is applicable or 2% CST against 'C' is ap....
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....plicable. As per Customs Tariff Act 1975, 3(5), which ever is higher is applicable. Please Clarify. Reply By Arun Kumar Singh: The Reply: If you have sale the inputs as it is then all duty will be applicable same. If you have cleared the goods after manufacturing of final product then only Excise and vat will be applicable. Reply By hikal ltd: The Reply: CST 2% only applicable as SAD is exe....
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....mpt once Sales Tax is Payable... Reply By SANJAY SURYAWANSHI: The Reply: Sir, Thanks for reply. In this case SAD is not exempt. Question is SAD 4 % is applicable or 2% CST against Form 'C', is applicable? Regards, Sanjay V.S. Reply By hikal ltd: The Reply: If you are paying CST 2% with C Form, then no need to pay SAD 4%, If sales tax is exempt then you have to pay SAD, current case....
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.... you are paying Sales Tax, which is not exempt. Hence you mat pay only CST. Reply By SANJAY SURYAWANSHI: The Reply: But Section 3(5) of The Customs Tariff Act 1975 say which is higher to be paid. In this case 4% SAD is higher than 2% CST against 'C' Form. Reply By hikal ltd: The Reply: Please refer case law - 2014 (2) TMI 922 - CESTAT MUMBAI<br> Discussion Forum - Knowledge Sharing ....