CENTRAL SALES TAX MAY CONTINUE FOR NON-GST ITEMS

It is likely that the CST levy will continue for non- GST items. This implies that CST may go only for those items that will come under the proposed GST system. The Centre and the States have agreed that crude, ATF, motor spirit and high speed diesel will continue to be outside GST net.
So, inter-state sales of these products will continue to attract CST. Both the center and States are yet to take a call on the treatment of inter-state branch transfer and consignment sale in a GST regime.