CST forms

Applies when selling between dealers in different states.

The sales tax on interstate sales is either 4% or the state sales tax rate, whichever is lower. To get this rate, the purchasing dealer must be registered for CST, must submit Form C to the selling dealer, and the goods must be covered in the purchasing dealer's registration certificate.

Applies when government department purchases the goods.

Sales to the government are taxable at either 4% or the applicable sales tax rate for sale within the state, whichever is lower. To get this rate, the government department purchasing the goods must issue Form D.

Applies to first dealer when transferring goods from one state to another.

This form is issued by the dealer who makes the first interstate sale when moving goods from one state to another. This enables the purchaser to claim exemption from CST on the second interstate sale when they move the goods by transferring title documents.

Applies to second or subsequent dealers when transferring goods from one state to another.

This form is issued by the second or the next seller when the goods move from one state to another in a series of interstate sales by transferring the title documents. This form enables the purchaser to claim exemption from CST on the subsequent sale of the goods.

Applies to consignment goods or branch of a dealer in another state.

This form is issued when goods are sent to another state as a consignment or to the branch of a dealer in another state. The CST is not payable if there is only interstate stock transfer, not a sale. To claim interstate movement of goods as “not a sale”, the dealer has to produce Form F received from the consignment agent or branch office in another state. One Form F has to be issued for each calendar month where receipts are covered.

Applies to sales of export items to exporters.

This form is issued by an exporter who purchases goods for an export order or who is pursuing an export order. When these goods are sold in export, the form enables the seller of the goods to claim the deduction on the goods sold for export.

Applies to dealers in Special Economic Zones (SEZ).

This form is issued by a dealer located in a SEZ. No CST is levied when sales are made to dealers located in these zones.