If a dealer is dealing in goods falling within the ambit of the ...

Dealers Can Hold Separate Registrations Under GST and CST Acts for Goods, Benefiting from Reduced Tax Rates.

June 18, 2019

Case Laws VAT and Sales Tax HC

If a dealer is dealing in goods falling within the ambit of the GST Act as well as the CST Act, it is always permissible for him to hold separate registrations under both the Acts in respect of such goods. Therefore, a dealer who is registered under the GST Act can also be registered under the CST Act in respect of commodities which fall within the ambit of the expression “goods” as defined under section 2(d) thereof for getting the benefit of reduced rate of tax under section 8 of the CST Act.

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If a dealer is dealing in goods falling within the ambit of the ...

Dealers Can Hold Separate Registrations Under GST and CST Acts for Goods, Benefiting from Reduced Tax Rates.

June 18, 2019

Case Laws VAT and Sales Tax HC

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Rates of Tax on Goods - Schedule 4 - IGST @ 28% - CGST @ 14% - SGST / UTGST @ 14% - GST

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