The Union Territory (U.T). of Daman & Diu is a centrally administered territory without legislature. The territory was under Portugal Rule up to its liberation i.e. up to 19/12/1961. The GOI had exempted this U.T. from Sales tax regime.
However, with the increase in Industries, Trade and commercial activities in the U.T., there was persistence from the neighbouring States to discontinue the exemption of tax to avoid unhealthy competition of prices among the neighboring States; it was decided to impose sales tax in the U.T.
CST Rates at a glance: The CST rates at a glance as applicable w.e.f 01.06.2008 as under in case of both declared goods and other goods.
In U.T. Dadra & Nagar Haveli,The exemption scheme under CST Act has been extended to the industry registered even after 30.04.2000 vide notification dated 05.02.2003 for a period of 15 years from commencing production or up to 31.12.2017 which even is earlier.