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Act74
Enacted 1956

The Central Sales Tax Act, 1956

In force 33 sections Finance

An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.

Act 74 of 1956 Enacted 21 Oct 1956 In force 05 Jan 1957 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 1956

Preamble

THE CENTRAL SALES TAX ACT, 1956

ACT NO. 74 OF 19561

[21st December, 1956.] An Act to formulate principles for determining when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the course of import into or export from India, to provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-State trade or commerce and to declare certain goods to be of special importance in inter-State trade or commerce and specify the restrictions and conditions to which State laws imposing taxes on the sale or purchase of such goods of special importance shall be subject.

BE it enacted by Parliament in the Seventh Year of the Republic of India as follows:--

What this Act covers

Summary of the Central Sales Tax Act, 1956

Key Provisions:

1. Inter-State Sale and Purchase of Goods

o The Act defines when a sale or purchase of goods takes place in the course of inter-State trade or commerce.

o A sale is considered inter-State when it involves the movement of goods from one State to another or when documents of title are transferred during movement.

2. Levy and Collection of Central Sales Tax (CST)

o The Act provides for the levy of Central Sales Tax on inter-State sales.

o Although imposed by the Central Government, the tax is collected and retained by the State Governments as per the provisions of the Act.

3. Registration of Dealers

o Dealers engaged in inter-State trade are required to register under the Act.

o Registered dealers are entitled to certain benefits, including concessional tax rates on specified transactions.

4. Declaration Forms and Concessional Rates

o The Act provides for the use of prescribed forms, such as Form C, for claiming concessional rates of tax on inter-State purchases.

o Dealers must comply with prescribed conditions to avail such benefits.

5. Restrictions on State Tax Laws

o The Act places restrictions on State Governments regarding taxation of certain goods declared to be of special importance in inter-State trade.

o It ensures that such goods are taxed uniformly.

6. Goods of Special Importance

o The Act identifies certain goods as being of special importance in inter-State trade or commerce.

o States cannot impose taxes on these goods beyond prescribed limits.

7. Filing of Returns and Maintenance of Records

o Dealers are required to maintain accounts, submit returns, and comply with procedures prescribed under the Act and relevant State rules.

Sections

Type to filter. 33 sections.

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 3When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce
  4. 4When is a sale or purchase of goods said to take place outside a State
  5. 5When is a sale or purchase of goods said to take place in the course of import or export
  6. 6Liability to tax on inter-State sales
  7. 6ABurden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale
  8. 7Registration of dealers
  9. 8Rates of tax on sales in the course of inter-State trade or commerce
  10. 8ADetermination of turnover
  11. 9Levy and collection of tax and penalties
  12. 9ACollection of tax to be only by registered dealers
  13. 9BRounding off of tax, etc
  14. 10Penalties
  15. 10AImposition of penalty in lieu of prosecution
  16. 11Cognizance of offences
  17. 12Indemnity
  18. 13Power to make rules
  19. 14[Omitted.]
  20. 15[Omitted.]
  21. 16Definitions
  22. 17Company in liquidation
  23. 18Liability of directors of private company in liquidation
  24. 18AAppeals to highest appellate authority of State
  25. 19Central Sales Tax Appellate Authority
  26. 19AVacancies, etc., not to invalidate proceedings
  27. 20Appeals
  28. 21Procedure on receipt of application
  29. 22Poweres of the Authority
  30. 23Procedure of Authority
  31. 24Authority for Advance Ruilings to function as Authority under this Act
  32. 25Transfer of pending proceedings
  33. 26Applicability of order passed

Amending Acts

7 Acts amending this enactment, passed by Parliament of India. The text above is the consolidated text as published.

  • The Central Sales Tax (Amendment) Act, 200574 of 2006
  • The Central Sales Tax (Amendment) Act, 200174 of 2001
  • The Central Sales Tax (Amendment) Act, 197674 of 1976
  • The Central Sales Tax (Amendment) Act, 197274 of 1972
  • The Central Sales Tax (Amendment) Act, 196974 of 1969
  • THE APPROPRIATION ACT, 195874 of 1958
  • The Central Sales Tax (Second Amendment) Act, 195874 of 1958

Rules made under this Act

40 sets of Rules. India Code publishes Rules as a record and a document rather than as text, so these are indexed here and not reproduced. All Rules.

  • S.O. 2 dt 14.02.2023 CST Rules Amendment2025
  • Central Sales Tax Act, 1956 (Adhisuchna Year 2016)2016
  • Central Sales Tax Act, 1956 (Adhisuchna Year 2015)2015
  • Central Sales Tax (Delhi) Amendment Rules, 2014.2014
  • Central Sales Tax(Delhi)AmendmentRules,20142014
  • Amendment in the Central Sales Tax (Delhi) Rules,20052013
  • Central Sales Tax Adhisuchna No. 332013
  • DVAT 51 reconciliation return Qtr 1 to 4 of 2011-12 extended to 15/03/20132013
  • In exercise of the power conferred by Rule 13 of the Central Sales Tax Act, 1956,(Act NO.74of 1956)2013
  • Notification Central Form 1.2013
  • Central Declaration Forms or Certificate to be obtain electronically through the website of the Department for the year 2012-13.2012
  • Central Sales Tax Act, 1956 (Adhisuchna Year 2012)2012
  • DVAT 51 reconciliation return Qtr 1 to 3 of 2011-12 extended to 30/09/2012.2012
  • DVAT 51 reconciliation return Qtr 1 to 3 of 2011-12 extended to 31/10/2012.2012
  • DVAT 51 reconciliation return Qtr 4 of 2011-12 extended to 31/12/2012.2012
  • Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the lst, llnd & lllrd quarter of the year 2011-12 up to 30th June, 2012.2012
  • Notification for amendment in Rules 4, 7, 8A of Central Sales Tax Delhi Rules, 20052012
  • Central Sales Tax Act, 1956 (Adhisuchna Year 2011)2011
  • Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for all the quarters of the year 2010-11 up to 30th September, 2011 and for 1st quarter of the year 2011-12 Up t2011
  • Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the lst and llnd quarter of the year 2011-12 up to 31st March, 20122011
  • Extension of time for submission of DVAT-51 and furnishing of Central Declaration forms for the lst and llnd quarter of the year 2010-11 up to the 31st March, 2011.2011
  • Extension of time limit for submission of DVAT 51 and furnishing of Central Declaration Forms for the 3rd quarter of the year 2010-11 up to 30th June 2011.2011
  • Amendments in rule 13 of the Central Sales Tax (Registration and Turnover) Rules, 19572010
  • Central Sales Tax Adhisuchna No. 532010
  • Extension of time for submission of DVAT-51 and Furnishing of Central Declaration Forms for the Ist and llnd quarter of the year 2009-10 (up to 31st March 2010)2010
  • Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the lVth quarter of the year 2009-10 up to 31s August 20102010
  • Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the lst, llnd, lllrd and lVth quarter of the year 2009-10 up to 15th November, 20102010
  • Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the lst, llnd, lllrd and lVth quarter of the year 2009-10 up to 15the October 20102010
  • Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the lst, quarter of the year 2010-11 up to 31st December 20102010
  • Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the lst,llnd and lllrd quarter of the year 2009-10 up to 31st August 20102010
  • Extension or time or submission of DVAT-51 and furnishing of Central Declaration Forms for the lst, llnd, lllrd and lVth quarter of the year 2009-10 up to 31st December, 20102010
  • Notification towards Spicejet as designated Indian carrier under Sub-section 5 of Section 5 of the Central Sales Tax Act, 19562010
  • Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the 1st quarter of the year 2009-10 up to 31st December 20092009
  • Extension of time for submission of DVAT-51 and furnishing of Central Declaration Forms for the Ist, llnd, IIIrd and IVth quarter of the year 2008-09 up to 31st December 20092009
  • Extension of time limit for submission of DVAT 51 along with central statuary forms for first quarter and second quarter 2008-09 to 10th august 2009 and for third and fourth quarter to 20th August 2002009
  • Extension of time limit for submission of DVAT 51 along with central statuary forms for third quarter of 2008-09 to 15th May 20092009
  • Extension of time limit for submission of DVAT 51 along with central statutory forms for the first quarter and second quarter 2008-09 to 15th May 2009.2009
  • Extension of time of submission of DAVT-51 and furnishing of Central Declaration Forms for the Ist, IInd, and IIIrd and IVth quarter of the year 2008-09 up to 30th November 20092009
  • Notification towards Kingfisher Airlines as designated Indian carrier under Sub-section 5 of Section 5 of the Central Sales Tax Act, 19562009
  • Extension of time limit for submission of DVAT 51 along with central statutory forms for first and second quarter of 2007-2008 up to 05.09.20082008

Related Acts

Ordinances

India Code records no parent Act for an ordinance, so these are tied to this Act by their own titles and their dates rather than by anything the source states. An ordinance is made when Parliament is not sitting and lapses six weeks into the next session unless it is enacted.

  • Central Sales Tax (Amendment) Ordinance, 1969amended this Act · 1969

All Ordinances

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 33 sections of this Act has its own page. This page is not a substitute for legal advice.