CST,Central Sales Tax

CST, Central Sales Tax — Meaning, Definition & Full Explanation

Central Sales Tax (CST) is an indirect tax levied by the Central Government on the inter-state sale of specific goods in India, governed by the Central Sales Tax Act, 1956. Although GST subsumed most indirect taxes, CST continues to apply to certain petroleum products and alcoholic liquor for human consumption that remain outside the GST regime.

What is CST, Central Sales Tax?

Central Sales Tax (CST) is a tax imposed on transactions where goods are sold from one state to another within India. Enacted under the Central Sales Tax Act, 1956, CST was a significant component of the indirect tax structure before the introduction of GST. Its primary purpose was to ensure the Central Government received revenue