GST – States – CCTs Ref. No.CCW/GST/57/2017 – Dated:- 9-8-2017 – GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CCT's Ref. No.CCW/GST/57/2017, dated 09-08-2017 Ref: 1. Representation of UltraTech Cement Limited dated 04-07-2017 2. The Taxation Laws (Amendment) Act, 2017(No 18 of 2017) published in The Gazette of India dt 5th May, 2017 This is to inform that the Central Sales Tax Act, 1956 (CST Act) is amended vide reference 2nd cited by confining the definition of "goods" to only six goods viz Motor Spirit (commonly known as Petrol), High Speed Diesel, Aviation Turbine Fuel, Natural Gas, Petroleum Crude and Alcoholic Liquor for Human consumption. As per section 8 of CST Act, the concessional rate of tax (2%) on inte
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ment Limited, dealing in Cement for purchasing "High Speed Diesel (HSD)" from outside the state at concessional rate of tax of 2% by issuing C forms to sellers in other states. The 'C' declaration forms can be issued by a Registered dealer to another registered dealer. After the introduction of GST wef 1-07-2017, the VAT Act is repealed for all the goods except for the six goods mentioned above. Under CST Act also, the registration of the dealers dealing in goods other than the six goods mentioned above also automatically cancelled. Now that the scope of "goods" has been limited to just petrol, HSD, ATF, natural gas, crude oil, only these items would amount to "goods" within the meaning of section 8(3)
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