INTER STATE TRASACTION , VAT + CST

[SNEHAL SHAH]

R/sir,

We are the manufacturing of chemical product . we are send material from Gujarat to Maharastra ( Borivalli ) for job work under central excise rule.  (4(5)(a)) with prepare jobwork challan ( Annexure - II ) and LR prepare Gujarat to Maharastra ( Borivalli ) .

We have also permission sale under 4(6) central excise rule that means sale directly to job work premises , so we are prepare invoice when job worker intimate to us material ready and send it directly to job worker premises ( Borevalli ) .

Job worker ( Borevalli ) send this material ( Finished goods - After job work ) with Excise invoice and LR copy ( Address : Gujarat to Kalyan- Buyer) .

There is no issue for material sending as per excise law but is it any issue for CST related . Please guide this procedure is ok or not .

Awaiting reply .

SNEHAL SHAH

Posts / Replies

[Pradeep Khatri]

In this scenario you would have to raise an Invoice under CST Act by charging the CST as applicable.