VAT and CST

VAT and CST is that VAT is applied on transactions where the goods’ origin and delivery destination are within the same state in India, whereas, CST is applied when the goods originate in one Indian state but the delivery is in a different Indian state.

 In other words, VAT deals with intra-state trade and is a State government’s tax where as CST deals with inter-state trade and is a Central government’s tax.