CST Rates with or without C Form

S. No.	Particulars	With C Form	Without C Form
1.	If Goods are exempted from tax unconditionally	Nil	Nil
2.	If VAT rate in the state from which material sold is less than the Normal CST rate at present CST rate is 2%.	VAT rate of the state from which goods sold will be applicable.	VAT rate of the state from which goods sold will be applicable.
3.	If VAT rate in the state from which material sold is more than the normal CST rate at present CST rate is 2%.	2%	VAT rate of the state from which goods sold will be applicable.
4.	Sales to Unregistered dealer	N.A.	VAT rate of the state from which goods sold will be applicable.
5.	Sales to registered dealer	2% or State VAT rate whichever is less	VAT rate of the state from which goods sold will be applicable.