Selling of refurbished parts

[Asked by Guest]

Dear All ,

Kindly advise me in this regards.

We are deemed manufacturer and selling spare parts to our cust. and dealing spare parts nd prvding after sale support to our customer in parts of our business v wil prvd some free service to cust under warranty nd wil replace the parts with new one,nd for used parts wil Refurbish and sell the from our excise warehouse.

Query- How can we move refurbished parts and documentation.

[YAGAY and SUN]

Dear Sharan,

Refurbished parts would attract, duty of Central Excise and VAT/CST (as the case may be). Further, provisions of legal meteorology act, 2010 on refurbished parts would also apply. Invoice under Rule 11 of the Central Excise Rules would be accompanied while removing of the same.

Regards,

YAGAY and SUN

(Management and Indirect Tax Consultants)

AI Summary

Central Excise duty on refurbished parts requires VAT/CST, Legal Metrology compliance and invoice under excise rules on removal.
Refurbished spare parts sold from an excise warehouse by a deemed manufacturer are subject to Central Excise duty and applicable VAT/CST; replacement, refurbishment and onward sale after warranty are covered. Compliance requires adherence to Legal Metrology rules for refurbished goods and issuance of an invoice in accordance with the Central Excise Rules to accompany removal from the warehouse.