{"id":9528,"date":"2017-08-09T00:00:00","date_gmt":"2017-08-08T18:30:00","guid":{"rendered":""},"modified":"2017-08-09T00:00:00","modified_gmt":"2017-08-08T18:30:00","slug":"cst-act-1956-gst-tax-payers-purchasing-hsd-etc-vat-goods-from-outside-the-state-on-c-form-condition-at-2-rate-certain-clarification-requested-regarding","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=9528","title":{"rendered":"CST Act, 1956- GST tax payers purchasing HSD etc VAT goods from outside the state on C form condition at 2% rate-certain clarification requested-Regarding"},"content":{"rendered":"<p>CST Act, 1956- GST tax payers purchasing HSD etc VAT goods from outside the state on C form condition at 2% rate-certain clarification requested-Regarding<br \/>CCTs Ref. No.CCW\/GST\/57\/2017 Dated:- 9-8-2017 Andhra Pradesh SGST<br \/>GST &#8211; States<br \/>GOVERNMENT OF ANDHRA PRADESH<br \/>\nCOMMERCIAL TAXES DEPARTMENT<br \/>\nCCT&#39;s Ref. No.CCW\/GST\/57\/2017, dated 09-08-2017<br \/>\nRef: 1. Representation of UltraTech Cement Limited dated 04-07-2017<br \/>\n2. The Taxation Laws (Amendment) Act, 2017(No 18 of 2017) published in The Gazette of India dt 5th May, 2017<br \/>\nThis is to inform that the Central Sales Tax Act, 1956 (CST Act) is amended vide reference 2nd cited by confining the definition of &quot;goods&quot; to only six goods viz Motor Spirit (commonly known as Petrol), Hig<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=56541\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>er form of power, or (vi) containers or other materials used for the packing of goods for sale;<br \/>\nIn this regard, representations are received from certain dealers viz M\/s Ultra Tech Cement Limited, dealing in Cement for purchasing &quot;High Speed Diesel (HSD)&quot; from outside the state at concessional rate of tax of 2% by issuing C forms to sellers in other states.<br \/>\nThe &#39;C&#39; 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 After the introduction of GST wef 1-07-2017, the VAT Act is repealed for all the goods except for the six goods mentioned above.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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/circulars?id=56541\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CST Act, 1956- GST tax payers purchasing HSD etc VAT goods from outside the state on C form condition at 2% rate-certain clarification requested-RegardingCCTs Ref. No.CCW\/GST\/57\/2017 Dated:- 9-8-2017 Andhra Pradesh SGSTGST &#8211; StatesGOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CCT&#39;s Ref. No.CCW\/GST\/57\/2017, dated 09-08-2017 Ref: 1. Representation of UltraTech Cement Limited dated 04-07-2017 2. The &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=9528\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;CST Act, 1956- GST tax payers purchasing HSD etc VAT goods from outside the state on C form condition at 2% rate-certain clarification requested-Regarding&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-9528","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9528"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9528\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}