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'CST payable on sales if goods move from one state to another'
April, 03rd 2012

I run an e-commerce company, located at Bangalore. Upon receiving an order from a customer living in India, I wish to package and ship goods directly from my supplier located at Dehradun, to customers anywhere in India. What kind of taxes, VAT, Octroi, CST, etc., need to be paid by me to the state governments of Karnataka and Uttarakhand?
As per Section 3 of the Central Sales Tax Act, 1956, a sale or purchase of goods shall be deemed to take place in the course of inter-state trade or commerce if the sale or purchase: (a) occasions the movement of goods from one state to another; or (b) is effected by a transfer of documents of title to the goods during their movement from one state to another. Therefore, for all sales where goods move from Uttarakhand to other states, CST will be payable. For sales where goods move within Uttarakhand, local VAT will be payable. If the manufacturer fulfils the conditions of area-based exemption (notification no. 49/2003-CE or 50/2003-CE, both dated 10.06.2003), then excise duty is not payable. Octroi, entry tax etc., will depend on the local laws at the place of receipt.

Do we have to pay 12 per cent excise duty on garments purchased against H form exclusively for exports?
For exports to countries other than Bhutan, you can either pay duty and seek a rebate under Rule 18 of the Central Excise Rules, 2002 (notification no. 19/2004-CE(NT) dated 6.9.2004), or remove the goods without duty payment under Rule 19(1) of the said Rules (notification 42/2001-CE(NT) dated 26.6.2001. For exports to Bhutan, the notifications 20/2004-CE(NT) dated 6.9.2004 and 45/2001-CE(NT) may be referred to.

I am making payment of our credit card on instalment. The credit card bank is charging interest and service charge on interest. Can they charge service tax on interest?
Credit card service providers usually put in a condition that if the amount paid towards dues on the credit card is less than the total amount due, service charges shall be levied on such outstanding (including but not limited to the EMI as above), as per the interest rate applicable. Since these are collected as service charges, service tax is payable and usually, these terms and conditions are communicated upfront.
In wake of enhancement in excise duty on automotive components from 10 per cent to 12 per cent in the Budget, would production (not sold) up to March 16 midnight attract duty @ 10 per cent or 12 per cent?
Twelve per cent excise duty is chargeable on all goods removed after midnight of March 16, 2012.

After recent amendments to Rules 3(5) and 3(5A) of Cenvat Credit Rules, 2004, what is the status of used capital goods that are scrapped and the scrap is used as melting scrap in the steel making induction furnace within the factory?
The rules you refer to apply when you remove capital goods or scrap outside the manufacturing unit. For captive consumption, exemption notification 67/95-CE dated 16.3.1995 will apply.

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