CST (Central
Sales Tax) rate varies with situations. The table below gives the rates under
various situations:-
Nature of Goods
|
Sale to
registered dealers on submission of 'C' Form
|
Sales to
unregistered dealers
|
Unconditionally Exempted Goods
|
Nil
|
Nil
|
Other Goods
|
2% or State Sales Tax (or VAT), whichever is lower
|
VAT rate of the State from which goods are sold
|
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