Tax4india ›› Sales Tax India›› Who Pays Sales Tax?
Who Pays Sales Tax In India?
Central Sales tax is generally payable on the sale of all goods by a dealer in the course of inter-state Trade or commerce or, outside a State or, in the course of import into or, export from India.
Sales tax is payable to the sales tax authority in the state from which the movement of goods commences. It is to be paid by every dealer on the sale of any goods effected by him in the course of inter-state trade or commerce, notwithstanding that no liability to tax on the sale of goods arises under the tax laws of the appropriate state.
Sales Tax In Course Of Import Or Export Of Goods.
A sale, which is made in the course of the export of goods outside the territory of India, does not attract Central Sales tax. Similarly, a sale made in the course of an import of goods into the territory of India does not attract Central Sales Tax. This is because goods exported or imported are subject to Customs duties.
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