The CGST Act, 2017 has not by its repealing provision repealed the CST Act, 1956 which is vivid from the focused perusal of section 174 of the CGST Act, 2017 and the provisions of the CST Act, 1956 are still applicable for its inter-State trade even after the roll-out of the GST Act confining to ‘goods’ defined in section 2(d) of the CST Act, 1956.
Section 9(2) of the CGST Act, 2017 specifically bars six items including high speed diesel and to levy GST on high speed diesel, recommendation of the GST Council would be necessary to be notified by the Central Government, neither the GST Council has recommended levy of GST on high speed diesel nor it has been notified by the Central Government.
Thus, the petitioner, having a valid registration certificate under the CST Act, 1956 is still valid for the goods defined in section 2(d) of the CST Act, 1956, including high speed diesel, and the petitioner though having migrated to GST regime by getting registration under the CGST Act, 2017 with effect from 1-7-2017 is entitled for issuance of C-Form for inter-State purchase / sale of high speed diesel against the said C-Form.
Citation: [2018] 93 taxmann.com 409 (Chhattisgarh)