Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:abbreviation |
CST
|
| gptkbp:administeredBy |
gptkb:Central_Government_of_India
|
| gptkbp:appliesTo |
sale of goods
inter-state sales |
| gptkbp:country |
gptkb:India
|
| gptkbp:dateEnacted |
1956
|
| gptkbp:enactedBy |
gptkb:Parliament_of_India
|
| gptkbp:excludes |
certain goods as notified by government
|
| gptkbp:governedBy |
gptkb:Central_Sales_Tax_Act,_1956
|
| https://www.w3.org/2000/01/rdf-schema#label |
Central Sales Tax
|
| gptkbp:maximumSpeed |
2% (after 1 April 2007)
|
| gptkbp:notableCollection |
gptkb:State_Governments
|
| gptkbp:notApplicableOn |
intra-state sales
|
| gptkbp:purpose |
taxation of inter-state sales of goods
|
| gptkbp:registration |
dealers making inter-state sales
|
| gptkbp:replacedBy |
gptkb:Goods_and_Services_Tax_(GST)
|
| gptkbp:revenueGoesTo |
gptkb:State_Governments
|
| gptkbp:status |
largely subsumed by GST since 2017
|
| gptkbp:bfsParent |
gptkb:101st_Amendment_(2016)
gptkb:Goods_and_Services_Tax_Act,_2017 |
| gptkbp:bfsLayer |
5
|