What Is LST Number? Local Sales Tax

Local sales tax (LST) is a number that is issued by the sales tax department for the sales of goods/business inside the state by any seller. This would differ from state to state. VAT is an indirect tax on the consumption of goods. VAT is an additional tax levied by the state government to the seller, and it is mentioned in the invoice levied upon the service and products. VAT rates are not uniform for all products. In the same invoice, for different commodities VAT’s is applicable. VAT is efferent for the input and output of items.


  • Normal and nature items, things which are legitimately banished from tax collection or things having social ramifications – Rate of VAT is 0%
  • Valuable stones, valuable and semi-valuable metals, bullion, gold, and silver decorations – Rate of VAT is 1%
  • Things of essential necessities, all horticultural and mechanical yields, capital merchandise, and pronounced products – Rate of VAT is 4%
  • Extravagance Goods – Rate of VAT is 20%
  • All goods other than goods falling under aforesaid categories – Rate of VAT is 13.5%

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