relevance of secton 2(f)

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..... Sir I would like to know that is there any relevance of section 2(f) of central excise in the regime of GST for the manufaturer. Specially for the area based exempted areas where all the benifits if any are given to the manufacturer only. For reference Circular No.1060/9/2017-CX dt 27/11/2017 Arun Arun - Reply By KASTURI SETHI - The Reply = Section 2(f) of Central Ex .....

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..... cise Act , is not relevant now inasmuch as the concept of area based exemption does not exist. Such units are to pay GST and thereafter claim refund of GST paid. IT IS NOT EXEMPTION. - Reply By arun aggarwal - The Reply = sir But the claim after paying GST will be given only to manufactures. Arun - Reply By KASTURI SETHI - The Reply = Yes. I agree with you. Even in the present GST regim .....

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..... e the term, MANUFACTURER , is not out of scope though GST is on supply of goods and services. I mean to say whether this or that process amounts to manufacture or not, shall not be determinant factor. Ultimately goods to be completely manufactured/finished. - Reply By arun aggarwal - The Reply = sir It means again for the letigation on the defination of manufacturing with no 2(f) of cen .....

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..... tral excise !!!!! - Reply By KASTURI SETHI - The Reply = It means no litigation. - Reply By arun aggarwal - The Reply = Thanks - Reply By KASTURI SETHI - The Reply = Central Excise Act has been repealed. Despite saving Clause no litigation can be feared in this situation. - Reply By Abhishek Panicker - The Reply = Really ? - relevance of secton 2(f) - Query Started By: - arun aggarwal D .....

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..... ated:- 15-1-2018 Goods and Services Tax - GST - Got 8 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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