TMI Blog100% EOU, SAD 4% OR 2% CST, WHICH IS APPLICABLE IN DTA SALE.X X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, In 100% EOU, DTA sale, if Customer has given 'C' form, in this case SAD 4% (As per Customs Tariff Act 1975 , Sub Sec 5 of Sec.3) is applicable or 2% CST against 'C' is applicable. As per Customs Tariff Act 1975 , 3(5) , which ever is higher is applicable. Please Clarify. - Reply By Arun Kumar Singh - The Reply = If you have sale the inputs as it is then all dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y will be applicable same. If you have cleared the goods after manufacturing of final product then only Excise and vat will be applicable. - Reply By hikal ltd - The Reply = CST 2% only applicable as SAD is exempt once Sales Tax is Payable... - Reply By SANJAY SURYAWANSHI - The Reply = Sir, Thanks for reply. In this case SAD is not exempt. Question is SAD 4 % is applicable or 2% CST against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form 'C', is applicable? Regards, Sanjay V.S. - Reply By hikal ltd - The Reply = If you are paying CST 2% with C Form, then no need to pay SAD 4%, If sales tax is exempt then you have to pay SAD, current case you are paying Sales Tax, which is not exempt. Hence you mat pay only CST. - Reply By SANJAY SURYAWANSHI - The Reply = But Section 3(5) of The Customs Tariff Act 1975 say whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is higher to be paid. In this case 4% SAD is higher than 2% CST against 'C' Form. - Reply By hikal ltd - The Reply = Please refer case law - 2014 (2) TMI 922 - CESTAT MUMBAI - 100% EOU, SAD 4% OR 2% CST, WHICH IS APPLICABLE IN DTA SALE. - Query Started By: - SANJAY SURYAWANSHI Dated:- 12-9-2015 Central Excise - Got 6 Replies - Central Excise - Discussion Forum - Knowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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