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Nature and Scope of Central Sales Tax (CST), Indirect Tax Laws Video Lecture | Indirect Tax Laws - B Com
FAQs on Nature and Scope of Central Sales Tax (CST), Indirect Tax Laws Video Lecture - Indirect Tax Laws - B Com
| 1. What is Central Sales Tax (CST)? |  |
Ans. Central Sales Tax (CST) is an indirect tax levied on the sale of goods from one state to another in India. It is governed by the Central Sales Tax Act, 1956 and is collected by the state government from the seller of the goods.
| 2. What is the scope of Central Sales Tax (CST)? | |
Ans. The scope of Central Sales Tax (CST) covers the sale of goods that are intended for inter-state trade or commerce. It applies to both tangible and movable goods, excluding certain items such as petroleum and alcoholic liquor for human consumption.
| 3. How is Central Sales Tax (CST) different from other indirect taxes? | |
Ans. Central Sales Tax (CST) differs from other indirect taxes as it specifically applies to inter-state sales of goods. Other indirect taxes, such as Value Added Tax (VAT) or Goods and Services Tax (GST), are levied on intra-state sales within a particular state.
| 4. What are the key provisions of the Central Sales Tax (CST) Act, 1956? | |
Ans. The key provisions of the Central Sales Tax (CST) Act, 1956 include the determination of the taxable event, determination of the place of sale, provisions for registration and collection of tax, exemptions, and penalties for non-compliance.
| 5. How does Central Sales Tax (CST) impact businesses and consumers? | |
Ans. Central Sales Tax (CST) impacts businesses involved in inter-state trade by increasing the cost of goods due to the additional tax burden. Consumers may also experience higher prices for goods purchased from other states. However, the implementation of GST has simplified the tax structure and reduced the impact of CST.
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