There can be different types of sales as mentioned below

  • Sale in Case of Interstate Sale
  • Sale within State
  • Sale in course of export
  • Sale in the course of import
  • Inter-State stock transfer/inter-State consignment transfer


CST is imposed only in case of Sale in case of Interstate trade


We have already studied Sale in case of Interstate trade


Lets study other sales in detail one by one

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.