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The CST rate applicable in Assam is 2%. This rate is applicable to all goods that are purchased within the state with the exception of the goods specified in the list below:
- Petroleum crude
- High speed diesel
- Motor spirit (commonly known as petrol)
- Natural gas
- Aviation turbine fuel
The CST rate is applicable only to goods purchased within the state and not to goods that are purchased outside the state or imported from outside the state.
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