Ashish,
CS - if you meant Cash Sale , we dont need to have any special material type for it. Cash sale is just one more variety of a sales process where in a delivery document is triggered on saving the order. PGI is carried out later sometimes even through some batch job.
equipment - if its something involving sales components you might need to setup like a sales BOM. Otherwise its not mandatory to have a BOM for everything. And generally BOM are used most in PP.
Regards
Sadhu Kishore
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