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

  1. Indirect Tax
  2. CST

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.