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Answer Posted / h.r. sreepada bhagi
CST - Central Sales tax, It's levied on sale of goods by a
dealer in a state to a buyer in another state in India
(Inter-State Sales)
It's an Indirect Tax levied under the Central Sales Tax Act.
Rates of tax may vary from state to state and year on year.
For latest tax rates, one has to refer the relevant schedule
to the VAT Act & Central Sales Tax Act, in which the seller
is located.
It should be remembered that the rates of taxes are as per
the Value Added Taxes Act in a State, if the buyer is not
entitled to or will not issue 'C-Form' against which
concessional rate of tax is applicable.
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