What is the mean of central sales tax?

Central Sales Tax is a type of tax charged by a registered dealer at the time of selling the goods outside state in which he is registered. Presently the CST is charged @ 2 % with FORM-C on the value of the goods dispatched. However, this may differ in some cases. No VAT is chargeable in that case and the purchaser can not take the input credit for the CST paid or payable to the supplier on the value of goods purchased by him. This amount will be added to the value of goods and became a part of COGS.
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