This act also covers transactions of import of goods into or export of goods out of india. Sales tax is not imposed on import of goods into the country or export of goods out of the country. The rates of tax under central sales tax act vary from state to state and product to product. The standard rate of cst is 2 per cent or the lower rate applicable in the state of seller if the purchaser is purchasing the same for resale or for use in manufacture of goods for sale or for specified purposes and both the seller and buyer are registered dealers. Otherwise, the rate is higher of 12.5 per cent or the rate applicable in the state of sale.

This act also covers transactions of import of goods into or export of goods out of india. Sales tax is not imposed on import of goods into the country or export of goods out of the country. The rates of tax under central sales tax act vary from state to state and product to product. The standard rate of cst is 2 per cent or the lower rate applicable in the state of seller if the purchaser is purchasing the same for resale or for use in manufacture of goods for sale or for specified purposes and both the seller and buyer are registered dealers. Otherwise, the rate is higher of 12.5 per cent or the rate applicable in the state of sale.