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CST- On Freight charges

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..... CST- On Freight charges
Query (Issue) Started By: - lakshmi narayana rao Dated:- 24-9-2012 Last Reply Date:- 25-9-2012 VAT + CST
Got 1 Reply
VAT / Sales Tax
Dear sir, we raise the Invo .....

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..... ice to the Customer,from Bangalore to out of Karnataka, and charging the Freight after the CST. Now DCCT is asking us to pay the CST on Fright. Kindly suggest as per rule. Thanking you, Yours Fa .....

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..... ithfully, Lakshmi Narayana Rao Reply By Pradeep Khatri: The Reply: Dear Sir, Please check the Sub Section (h) of the Section 2 of the Central Sales Tax Act, 1956 in this regard. Section 2(h) enum .....

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..... erates the definition of the Sales Price which says:- "Sale Price" means that amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to .....

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..... the practice normally prevailing in the trade, but inclusive of any sum charged for anything doen y the dealer in respect of the goods at the time of or before the delivery thereof other than the cost .....

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..... of freight or delivey or the cost of installation in cases where such cost is separately charged: it means if you shows the cost of freight separately on the face of the invoice then there is no nee .....

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..... d to charge the CST on Freight cost. Regards, Pradeep Khatri
Discussion Forum - Knowledge Sharing .....

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