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VAT - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

If a dealer is dealing in goods falling within the ambit of the ...

VAT and Sales Tax

June 18, 2019

If a dealer is dealing in goods falling within the ambit of the GST Act as well as the CST Act, it is always permissible for him to hold separate registrations under both the Acts in respect of such goods. Therefore, a dealer who is registered under the GST Act can also be registered under the CST Act in respect of commodities which fall within the ambit of the expression “goods” as defined under section 2(d) thereof for getting the benefit of reduced rate of tax under section 8 of the CST Act.

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