RATES OF CST UNDER CENTRAL SALES TAX ACT 1956
IN TAMIL NADU
Sl.
|
Description
|
Rate of Tax
From
1.1.2007 to
31.3.2007
|
Rate of Tax
From
1.4.2007 to
31.5.2008
|
Rate of Tax
From
1.6.2008
|
1.
|
Inter-State sales covered by C Forms
|
4%
|
3%
|
2%
|
2.
|
Inter-State sales not covered
by
C Forms
|
TNVAT
RATE
|
TNVAT
RATE
|
TNVAT
RATE
|
3.
|
Inter-State sales of Exempted
goods in the Fourth Schedule of
TNVAT Act, 2006
|
Exempt
|
Exempt
|
Exempt
|
4.
|
Inter-State sales of Goods
Exempted /
Rate of tax reduced by Notification under Section 30(1) and 30(2)
of the TNVAT Act, 2006 which are covered by C forms
|
4%
|
3%
|
2%
|
5
|
Inter-State sales of Goods Exempted/Rate of
tax reduced by
Notification under
Section 30(1) and
30(2) of the TNVAT Act, 2006 which
are not covered by C Forms
|
TNVAT RATE
as per schedule
|
TNVAT RATE
as per schedule
|
TNVAT RATE
as per schedule
|
6.
|
Inter-State sales of taxable goods to
the unregistered
dealers outside the state
|
TNVAT
RATE
|
TNVAT
RATE
|
TNVAT
RATE
|
7
|
Inter-State sales of Exempted
goods to the unregistered dealers outside the state
|
Exempt
|
Exempt
|
Exempt
|
8.
|
Inter-State sales to the Govt. Departments /Organizations
outside the State (since Form D stands withdrawn
with effect from
1.4.2007)
|
TNVAT
RATE
|
TNVAT
RATE
|
TNVAT
RATE
|
9
|
Inter-State sales to educational
institutions
with C Forms
|
4%
|
3%
|
2%
|
10
|
Inter-State sales to educational
institutions without C Forms
|
TNVAT
RATE
|
TNVAT
RATE
|
TNVAT
RATE
|
Note:
1. The rate of tax under the Central Sales Tax Act 1956 reduced
from 4% to 3% with effect from 1.4.2007.
2. The rate of tax under the Central Sales Tax Act 1956 reduced
from 3% to 2% with effect from 1.6.2008.