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Quantum of CST Payable and Exemptions

January 21st, 2017

Quantification of CST payable


Rate of CST CST rate for sale to registered dealers is 2% (effective from 1-6-2008) or local sales tax rate, whichever is lower, if the purchasing dealer issues C form to selling dealer. If the buyer is not registered, sales tax payable is same as applicable for sale within the State.

Sale to Government will be treated as sale to unregistered buyer.

Turnover for purpose of CST ‘Turnover’ for purpose of levy of CST is equal to ‘Aggregate Sale price’ in respect of sale of goods prescribed period, minus CST payable. ‘Prescribed period’ is the period in respect of which a dealer is liable to submit returns under the General Sales Tax law of the appropriate State.
Sale price for CST ‘Sale Price’ means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof, other than cost of freight or delivery or the cost of installation, in cases where such cost is separately charged.
Inclusions in sale price CST is payable on excise duty, cesses on goods, packing material, dharamda, design changes in respect of goods, and goods returned beyond 6 months.
Exclusion of outward freight from sale price CST is not payable on outward freight (if charged separately) and outward insurance if property in goods passes to buyer at the time of despatch.
Exclusions fro sale price for CST CST is not payable on installation and commissioning and goods rejected. Trade and cash discounts are excluded for purpose of calculating CST. Subsidy paid by Government, export incentives and deposits for returnable containers are not part of ‘turnover’. Cost of installation and commissioning  is not includible if shown separately in invoice.
Goods returned and rejected CST is not payable if goods are returned within 6 months. This time limit does not apply to rejection of goods since in that case there is no ‘sale’
Service tax and sales tax Service tax and sales tax are mutually exclusive.
Goods eligible for registration by Dealer for concessional rate of CST
  • Only those goods for which a dealer is eligible and which are contained in his Registration Certificate are eligible for concessional rate. Purchasing dealer has to issue ‘C’ form to avail concessional rate.
  • Goods (i) intended for resale, (ii) for use in manufacture or in processing for sale (iii) for use in telecommunications network (iv) for use in mining (v) for use in power generation/distribution, or (vi) containers and packing materials are only eligible for concessional rate. – – ‘For use’ means ‘intended for use’.
  • Newspapers can purchase their raw material at concessional rate even if they are not required to pay sales tax/Vat on newspaper.


Exemptions from CST


Subsequent sale by transfer of documents CST is not payable in case of subsequent sale by transfer of documents during movement of goods from one State to other, if E-I/E-II declarations are given. All purchasers have to issue C form to earlier seller. E-I form is to be given by first seller to first buyer and E-II form by all subsequent sellers to their buyers.
CST exempt if local sale exempt CST is exempt if sale within the State is exempt. Sales tax may be payable on packing even if goods are exempt, if there was separate sale of packing material.
Exemption by issuing a notification State Government can exempt CST partially or fully by issuing a Notification, but State Government cannot waive condition of issue of C form.
Sale to SEZ/UN/foreign mission Sale to Special Economic Zone (SEZ) (if they give I form) and to foreign missions/UN (if they give J form) are exempt
Sale in course of Export
  • No tax can be levied by State Government on sale in the course of export. Even when exports are arranged with the help of an agent, sale will be sale in course of export, if the goods are not sold to agent any time.
  • Export sale can be direct or by transfer of documents after goods cross customs frontier of India.
  • Purchase of aviation turbine fuel by Indian carriers and foreign aircrafts flying abroad is not ‘in course of export’, as there is no foreign destination.
  • Sale to any destination outside territorial waters is ‘export’.
  • Penultimate sale i.e. sale prior to actual export is exempt if exporter issues H form to supplier. There should be pre-arrangement of sale. Same goods which are purchased should be exported. Some processing can be done, so long as ‘same goods’ are sold.
  • Packing material can be purchased for export by issuing H form.
Sale in the course of Import
  • State Government cannot levy tax on sale in the course of import. Sale by Agent in India can be ‘in course of import’ only if two sales (i.e. sale by foreign supplier to Indian Agent and by Indian Agent to buyer in India) are integrated or inter-linked so as to form one transaction.
  • Sale in the course of import by transfer of documents is also exempt, if it is before goods cross customs frontiers of India. The ultimate buyer in India should clear goods from customs. This is termed as ‘high seas sale’.
  • Sale by Agent in India after import of goods is exempt only if there is privity of contract between ultimate buyer and exporter.
  • Sale of goods in customs bonded warehouse is ‘sale during import’.
  • Sale after import is a distinct sale and sales tax/Vat will be payable.



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