Transaction Code for Nature of Transaction

Purchase-related transaction codes are mapped to the nature of transaction. This topic lists the transaction codes with the corresponding natures of transaction.

Transaction Code

Type of Transaction

Nature of transaction

10

Purchases within state from TIN holder

Purchase - Taxable, Purchase - Works Contract, Labour Charges Paid, Purchase - Zero Rated, Purchase From Composition Dealer, Purchase Tax Free, Purchase Exempt

15

Purchases within state from TIN holder (Capital Assets)

Purchase Taxable - Capital Goods

90

Purchase Goods Return for transaction types 10, and 15

 

95

Purchase debit note for transaction types 10, and 15

 

20

Purchases within state  from Non-TIN holder (URD)

Purchase From Unregistered Dealer

91

Purchase Goods Return (within the state URD) for transaction type 20

 

96

Purchase Debit Note (within the state URD) for transaction type 20

 

30

Interstate Branch Transfer/Consignment Purchases

Interstate Branch Transfer Inward, Interstate Consignment Transfer Inward

31

Purchase Goods Return (Inter-state branch transfer) for transaction type 30

Interstate Branch Transfer Inward, Interstate Consignment Transfer Inward

32

Purchase Debit Note (Inter-state branch transfer) for transaction type 30

Interstate Branch Transfer Inward, Interstate Consignment Transfer Inward

35

Branch transfer within the State

Branch Transfer Inward, Consignment Transfer Inward

36

Purchase Goods Return (within state branch transfer) for transaction type 35

Branch Transfer Inward, Consignment Transfer Inward

37

Purchase Debit Note (within state branch transfer) for transaction type 35

Branch Transfer Inward, Consignment Transfer Inward

40

Inter-State Purchases against Form-C

Interstate Purchase - Against Form C

41

Purchase Goods Return (interstate purchases against Form-C ) for transaction type 40

 Interstate Purchase - Against Form C

42

Purchase Debit Note (interstate purchases against Form-C ) for transaction type 40

Interstate Purchase - Against Form C

45

Purchases against Form-C within the state (Purchase in transit u/s 6(2))

Interstate Purchase - E1, Interstate Purchase - E2

46

Purchase Goods Return (purchases against Form-C within the state) for transaction type 45

Interstate Purchase - E1, Interstate Purchase - E2

47

Purchase Debit Note (purchases against Form-C within the state) for transaction type 45

Interstate Purchase - E1, Interstate Purchase - E2

50

Inter-State Purchases against Form-H

Interstate Purchase Deemed Export

51

Purchase Goods Return (inter state purchases against Form-H ) for transaction type 50

Interstate Purchase Deemed Export

52

Purchase Debit Note (inter state purchases against Form-H ) for transaction type 50

Interstate Purchase Deemed Export

55

Purchases against H Form within state

Purchase Deemed Export

56

Purchase Goods Return (purchases against H Form within state) for transaction type 55

Purchase Deemed Export

57

Purchase Debit Note (purchases against H Form within state) for transaction type 55

Purchase Deemed Export

60

Imports (Direct)

Imports

61

Purchase Goods Return (Direct Import ) for transaction type 60

Imports

62

Purchase Debit Note (Direct Import) for transaction type 60

Imports

65

Imports (High Seas)

Purchase High Seas

66

Purchase Goods Return (High Seas) for transaction type 65

Purchase High Seas

67

Purchase Debit Note (High Seas) for transaction type 65

Purchase High Seas

70

Inter-State Purchases without Form

Interstate Purchase - Taxable

71

Purchase Goods Return (inter-state purchases without form) for transaction type 70

Interstate Purchase - Taxable

72

Purchase Debit Note (inter-state purchases without form) for transaction type 70

Interstate Purchase - Taxable

75

Interstate purchases against Form-I

Interstate Purchase - Zero Rated + Sub Type = Not Applicable OR SEZ / STP / EHTP

76

Interstate purchases against Form-I

Interstate Purchase - Zero Rated + Sub Type = Not Applicable OR SEZ / STP / EHTP

77

Interstate purchases against Form-I

Interstate Purchase - Zero Rated + Sub Type = Not Applicable OR SEZ / STP / EHTP

45

Purchases against Form-C within the state (Purchase in transit u/s 6(2))

Interstate Purchase Exempt with Form C +  Is under CST exemption is No

46

Purchase Goods Return (Purchases against Form-C within the state (Purchase in transit u/s 6(2))) for transaction type 45

Interstate Purchase Exempt with Form C +  Is under CST exemption is No

47

Purchase Debit Note (Purchases against Form-C within the state (Purchase in transit u/s 6(2))) for transaction type 45

Interstate Purchase Exempt with Form C +  Is under CST exemption? is No

40

Interstate Purchases against Form-C

Interstate Purchase Exempt with Form C +  Is under CST exemption? is Yes

41

Purchase Goods Return (Interstate Purchases against Form-C ) for transaction type 40

Interstate Purchase Exempt with Form C +  Is under CST exemption? is Yes

42

Purchase Debit Note (Interstate Purchases against Form-C ) for transaction type 40

Interstate Purchase Exempt with Form C +  Is under CST exemption? is Yes

75

Inter-State Purchases against Form-I

Purchase - Zero Rated + Sub Type = SEZ / STP / EHTP

76

Purchase Goods Return (Inter-State Purchases against Form-I ) for transaction type 75

Purchase - Zero Rated + Sub Type = SEZ / STP / EHTP

77

Purchase Debit Note (Inter-State Purchases against Form-I ) for transaction type 75

Purchase - Zero Rated + Sub Type = SEZ / STP / EHTP

Sales-related transaction codes mapped to Nature of transactions: Form 231 and Form 233

Transaction Code

Type of Transaction

Nature of transaction

100

Sales to TIN holder (within state or inter-state excluding against Form/Declaration)

Sales - Taxable, Sales Taxable - Ongoing, Sales - Works contract, Sales - Works Contract - Ongoing, Labour Charges Collected, Interstate Sales - Taxable, Sales - Tax Free, Interstate Labour Charges Collected, Sales - Zero Rated,

200

Sales to non-TIN holder (within state or interstate)

Sales - Taxable, Sales Taxable - Ongoing, Sales - Works contract, Sales - Works Contract - Ongoing

600

Sales Return with Not applicable as Nature of Return. (Sales goods return for transaction types 100, 200, 400, 500, and 800)

Sales - Taxable, Sales Taxable - Ongoing, Sales - Works contract, Sales - Works Contract - Ongoing, Labour Charges Collected, Interstate Sales - Taxable, Sales - Exempt, Interstate Labour Charges Collected, Sales - Zero Rated,

700

Credit Note with Change in Consideration, Cash Discount, and Trade Discount as Nature of Return. (Credit Note for transaction types 100, 200,400, 500, and 800)

Sales - Taxable, Sales Taxable - Ongoing, Sales - Works contract, Sales - Works Contract - Ongoing, Labour Charges Collected, Interstate Sales - Taxable, Sales - Tax Free, Interstate Labour Charges Collected, Sales - Zero Rated, Sales - Exempt

300

Branch Transfer/ Consignment Transfer (within state or interstate)

Branch Transfer Outward, Consignment Transfer Outward, Interstate Branch Transfer Outward, and Interstate Consignment Transfer Outward

680

Sales Return (Branch Transfer/ Consignment Transfer) for transaction type 300.

Branch Transfer Outward, Consignment Transfer Outward, Interstate Branch Transfer Outward, and Interstate Consignment Transfer Outward

780

Sales Credit Note (Branch Transfer) for transaction type 300.

Branch Transfer Outward, Consignment Transfer Outward, Interstate Branch Transfer Outward, and Interstate Consignment Transfer Outward

CST Form IIIE

Transaction Code

Type of Transaction

Nature of transaction

100

Sales to TIN holder (within state or interstate excluding against Form/Declaration)

Interstate Sales - Taxable, Interstate Sales - Works Contract, Interstate Sales - Tax Free, Interstate Sales - Exempt, Interstate Labour Charges Collected, Interstate Sales - Zero Rated + Sub Type = Not Applicable

200

Sales to non-TIN holder (within state or interstate)

Interstate Sales - Taxable, Interstate Sales - Works Contract

600

Sales Return with Not applicable as Nature of Return. (Sales goods return for transaction types 100, 200, 400, 500, 800, and 900)

Interstate Sales - Zero Rated + Sub Type = Not Applicable, Interstate Sales - Taxable, Interstate Sales - Works Contract, Interstate Sales - Tax Free, Interstate Sales - Exempt, Interstate Labour Charges Collected, Interstate Sales - Against Form C, Interstate Sales Exempt with Form C + Is under CST exemption is Yes

700

Credit Note with Change in Consideration, Cash Discount, and Trade Discount as Nature of Return. (Credit Note for transaction types 100, 200, 400, 500, and 900)

Interstate Sales - Zero Rated + Sub Type = Not Applicable, Interstate Sales - Taxable, Interstate Sales - Tax Free, Interstate Sales - Exempt, Interstate Labour Charges Collected, Interstate Sales - Against Form C, Interstate Sales - Works Contract, Interstate Sales Exempt with Form C + Is under CST exemption is Yes

900

Sales against Form C

Interstate Sales - Against Form C, Interstate Sales Exempt with Form C  +  Is under CST exemption is Yes

300

Branch Transfer/ Consignment Transfer (within state or interstate)

Interstate Branch Transfer Outward, Interstate Consignment Transfer Outward

680

Sales Return (Branch Transfer/Consignment) for transaction type 300

Interstate Branch Transfer Outward, Interstate Consignment Transfer Outward

780

Sales Credit Note (Branch Transfer) for transaction type 300

Interstate Branch Transfer Outward, Interstate Consignment Transfer Outward

920

Sales in transit

Interstate Sales - E1, Interstate Sales - E2, Interstate Sales Exempt - E1, Interstate Sales Exempt with Form C  +  Is under CST exemption is No

620

Sales Goods Return (sales in transit) for transaction type 920

Interstate Sales - E1, Interstate Sales - E2, Interstate Sales Exempt - E1, Interstate Sales Exempt with Form C  +  Is under CST exemption is No

720

Sales Credit Note (sales in transit) for transaction type 920

Interstate Sales - E1, Interstate Sales - E2, Interstate Sales Exempt - E1, Interstate Sales Exempt with Form C  +  Is under CST exemption is No

930

Inter-state sales to consulate

Interstate Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid

Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid

630

Sales Goods Return (consulate) for transaction type 930

Interstate Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid

Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid

730

Sales Credit Note (consulate) for transaction type 930

Interstate Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid

Sales - Zero Rated + Sub Type: Diplomatic Missions, U.N, UNICEF, WHO & Foreign Aid

940

Export against Form H

Deemed Export, Interstate Deemed Export

640

Sales Goods Return (export against Form - H) for transaction type 940

Deemed Export, Interstate Deemed Export

740

Sales Credit Note (export against Form - H) for transaction type 940

Deemed Export, Interstate Deemed Export

950

Direct Export

Exports

650

Sales Goods Return (Direct Export) for transaction type 950

Exports

750

Sales Credit Note (Direct Export) for transaction type 950

Exports

960

Import Sales (High Seas)

Sales High Seas

660

Sales Goods Return (sale in the course of Import) for transaction type 960

Sales High Seas

760

Sales Credit Note (sale in the course of Import) for transaction type 960

Sales High Seas

970

Interstate Sales u/s 8(6), Form-I

Interstate Sales - Zero Rated + Sub Type:  SEZ/STP/EHTP

670

Sales Goods Return (sales against u/s 8(6)) for transaction type 970

Interstate Sales - Zero Rated + Sub Type:  SEZ/STP/EHTP

770

Sales Credit Note (sales against u/s 8(6)) for transaction type 970

Interstate Sales - Zero Rated + Sub Type:  SEZ/STP/EHTP