• Rates are not uniform (same) in different states
  • VAT laws are different from state to state
  • No Input of CST purchases (CST on purchases cannot be adjusted against VAT on local sales)
  • On some items, double tax is imposed (For example:- On Food in Restaurants, both Vat and Cst is charged)
  • There are lots of hurdles of movement of goods from one state to another (Different forms like C form, F form etc., are to be furnished)
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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.