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Feb 24, 2023 · The Commercial Taxes Department, Jharkhand on February 21, 2023, issued an amendment to the Departmental Notification No. S.O. 218 dated March 31, 2006, which states the Central Sales Tax (Jharkhand) Rules, 2006.
The levy and collection of Sales Tax/Value Added Tax and Central Sales Tax are governed by the Jharkhand Value Added Tax (JVAT) Act 2005, the Central Sales Tax (CST) Act 1956 and Rules made thereunder.
1. Short title - These rules may be called the Central Sales Tax (Jharkhand) Rules, 2006. 2. Definitions - In these rules, unless there is anything repugnant in the subject or context: - (a) "the Act" means the Central Sales Tax Act, 1956; (b) “Assessing Authority”, in relation to a dealer, means the authority for
Title: Jharkhand Cental Sales Tax Rules, 2006.pdf Author: SUMAN Created Date: 8/21/2012 6:48:07 AM
- SUMAN
- Jharkhand Cental Sales Tax Rules, 2006.pdf
- 8/21/2012 6:48:07 AM
Central Sales Tax (CST) is a tax on sales of goods levied by the Central Government of India. CST is applicable only in the case of inter-state sales and not on sales made within the state or import/export of sales.
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What is Central Sales Tax (CST) in India?
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When did sales tax continue to be imposed in India?
current Central Sales Tax rate in India is 2% in case of sales against declaration in C-Form and inall other cases the rate of CST is the prevailing rate of tax on such goods in the appropriate State.
