State government may grant exemption if all the following conditions are satisfied

  • It is satisfied that such exemption is required in public interest
  • Sale is to registered dealer
  • Buyer (registered dealer) furnish C Form to seller


This exemption may be Absolute (full rate exempt) or Partial (CST Charged at less rate)


It may be to

Notified purchasing or selling dealers


Sale of notified goods or classes of goods


Exemption may be subject to conditions imposed by the government.


  1. Indirect Tax
  2. CST
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides GST Training in Delhi. Register now.