Is it required to get VAT/CST Registrataion for Selling through ebay online


I was planning to sell cardamom of small quantities (500gm,1kg,2kg) through ebay india . I was having a doubt whether I have to get registration for selling through online.
Following are the few points I have clarified from  my friends. If there is any mistake in this information, I am not responsible.


  • VAT/CST registration is to be done in the state where you are doing business.
  • The procedure may vary state to state
  • For selling used items, VAT or CST is not required.
  • Registration charges depends on the yearly turn over:
  • For 5Lakh or below...Rs.500
  • For 5 Lakk to 10 Lakh ...Rs.750

  • In addition to the above fees, you have to pay safety deposit of Rs.15000 which can be in the form of FD,Bank guarantee or NSC.

  • You should not do business from your own house where you and your family is living. You should have a separate business premise with its own house number.The authorities will come and physically check your business premises.

  • VAT/CST registration need not be done before starting the business. You can do it before 6 months after starting the business or your business turnover reached 5 Lakh which ever is earlier. You should maintain all invoices neatly.
For VAT/CST registration in tamilnadu, the form and procedure is available in 

The tax rate for spices is 2% in tamilnadu. Detailed list of tax rate is available here for tamilnadu: 
http://www.tnvat.gov.in/English/VAT%20SCHEDULE_201213_270312.pdf

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