Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
Commercial Tax Department of respective states
|
| gptkbp:appliesTo |
inter-state sales
|
| gptkbp:compatibleWith |
intra-state sales
|
| gptkbp:country |
gptkb:India
|
| gptkbp:dateEnacted |
gptkb:Central_Sales_Tax_Act,_1956
|
| gptkbp:exemptionsAvailable |
certain goods and transactions
|
| https://www.w3.org/2000/01/rdf-schema#label |
Central Sales Tax (CST)
|
| gptkbp:imposedBy |
gptkb:Central_Government_of_India
|
| gptkbp:leviedBy |
sale of goods during inter-state trade
|
| gptkbp:maximumSpeed |
2% (after 1 April 2007)
|
| gptkbp:notableCollection |
gptkb:State_Governments
|
| gptkbp:registration |
dealers making inter-state sales
|
| gptkbp:replacedBy |
gptkb:Goods_and_Services_Tax_(GST)
|
| gptkbp:requiredDocuments |
Form C
Form E1 Form E2 Form F Form H |
| gptkbp:revenueGoesTo |
State where sale originates
|
| gptkbp:startDate |
1957
|
| gptkbp:statusAfter2017 |
Subsumed under GST for most goods and services
|
| gptkbp:bfsParent |
gptkb:Integrated_GST_(IGST)_on_inter-state_trade
|
| gptkbp:bfsLayer |
6
|