Giridhar Babu (Assistant Manager - Finance & Accounts) 01 June 2015
A retail business wants to sell a group of products as one item. It is going to be inter-state sale without C-form. The products in that group have different rates. In this case, what CST rate will apply? whether it is going to be a rate of entire group (single rate) or separate rates to be charged for individual items as per CST rates chart?
Please advice.
sudalaimuthu (Advocate) 01 June 2015
sir
Though you are selling the different goods in single item, you have to pay the appropriate rate of tax. if the sales against the C Form then single rate of tax applicable. since the rate of tax for each commodity differs from one and another, it is not possible to raise invoice with single rate of tax without C form declarations.
Giridhar Babu (Assistant Manager - Finance & Accounts) 02 June 2015
Thank you for your advice.
Jigar 16 December 2020
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