• Tax related to e-commerce and selling goods online to individual

My father has a company with TIN no. and CST no. I'm looking to sell some products on online sites like ebay in our company name.

1) If I get an order from outside my state should I charge CST at the rate of my state/local VAT for that product? Is this correct as I'm not selling to a registered dealer but to an individual.

2) When I'm shipping the item to the buyers outside my state is it compulsory to provide the Invoice to the courier people or can I give a challan saying that it is a sample?

3) If Invoice is compulsory, is that the only document to be provided for shipping to other states.
Asked 3 years ago in GST from Bangalore, Karnataka


2. it is compulsory to give invoice.

3. Yes Invoice is the only document to be given to courier person.

Vijay Kapoor
CA, Delhi
14 Answers
1 Consultation

3.8 on 5.0

1) When there is a sale of goods in the inter state, the same shall be charged to CST @ local rates irrespective of the fact that the buyer is individual or a company.

2) If the transaction is a sale, it is mandatory to provide Sales Invoice & Delivery Challan. Declaring that as a sample will amount to evasion and should be avoided.

3) You can also attach Delivery Challan - Form JJ (For sales from Tamilnadu) for other states kindly get in touch with professionals in the respective states

B S Sridhar
CA, Chennai
43 Answers
18 Consultations

5.0 on 5.0

Dear Sir,

1) For Interstate Sales, CST should be charged to the purchaser at the rate of VAT prevalent in your state, no matter whether the buyer is an individual or a Company.

2) Preferable provide a Sales Invoice to the Courier people and avoid saying that it is a sample to avoid unnecessary hassles.

3) Yes a Sales Invoice and a Delivery Challan are the basic documents to be provided for shipping to other states.


CA Rohit R Sharma


Rohit R Sharma
CA, Mumbai
2104 Answers
91 Consultations

5.0 on 5.0

1. you have to charge VAT because you are selling not to a dealer who can send you C-from. so charge VAT as per you state.

2. No you have to provide invoice to the courier people.

3. As I am not aware of this but invoice is the only document you have to give for the shipping. And if required then utmost case waybill will be required.

Kavit Dilip Gadhia
CA, Mumbai
35 Answers

4.6 on 5.0

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