Central Sales Tax Act, 1956

GPTKB entity

Statements (23)
Predicate Object
gptkbp:instanceOf Indian legislation
gptkbp:administeredBy gptkb:Ministry_of_Finance,_Government_of_India
gptkbp:amendedBy Finance Act, 2007
Finance Act, 2010
gptkbp:appliesTo gptkb:India
gptkbp:beganIn 5 January 1957
gptkbp:category Indian federal legislation
Taxation law in India
gptkbp:dateEnacted 21 December 1956
gptkbp:enactedBy gptkb:Parliament_of_India
https://www.w3.org/2000/01/rdf-schema#label Central Sales Tax Act, 1956
gptkbp:longTitle An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India and to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and for matters connected therewith or incidental thereto.
gptkbp:repealedBy Not repealed (as of 2024)
gptkbp:section gptkb:Section_8
Section 3
Section 6
gptkbp:shortName gptkb:Central_Sales_Tax_Act,_1956
gptkbp:subject Taxation
Inter-State sales
gptkbp:taxStatus gptkb:Central_Sales_Tax_(CST)
gptkbp:website https://legislative.gov.in/sites/default/files/A1956-74.pdf
gptkbp:bfsParent gptkb:Central_Sales_Tax
gptkbp:bfsLayer 6