⌖ Bulletins / CST
Central Sales Tax.
No notifications currently listed under Central Sales Tax at source.
Central Sales Tax has been largely subsumed by IGST since July 2017. Most cross-state issuances now appear under the IGST or GST heads.
No live notifications are currently mirrored at the source under this head. We've curated a reference library below — primary statute, key rules and notable directions, with direct links to the issuing authority.
Open source page on dcgargco.com →The Central Sales Tax Act, 1956 governed taxation of inter-state sale of goods. Most of its scope has been subsumed by IGST since 1 July 2017. CST continues to apply in limited form for inter-state sale of goods outside the GST net (petroleum crude, motor spirit, HSD, natural gas, ATF and alcohol for human consumption).
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Statute and rules
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