Charging CE or ST

[Asked by Guest]

our company is in manufacturing as well as do the job work. There are 3 scenarios-

1. we purchase paper and poly, do the lamination and sell to the parties applying CE duty.

2. We receive the paper and poly form the parties,do lamination and charge only for labour. The billing is done with ST.

3. We receive only paper from parties ,using our own poly and laminate it.

The issue is with 3^rd point. This being the first case, I seek your opinion.

Sir, pls suggest me-

1. Whether this is job work are manufacturing activity?.

2. The series of the invoice, whether to keep same are keep separately?

3. Whether to charge ST or CE or to bifurcate and charge?

Thanks and regards

P R kulkarni

AI Summary

Manufacture of laminated paper attracts central excise duty; no service tax applies, maintain separate invoices.
Lamination of customer-supplied paper using the manufacturer's own poly is a manufacture because the laminated product is commercially distinct from paper; it attracts central excise duty and not service tax. All three operational scenarios described amount to manufacture and fall under central excise. The manufacturer should keep a separate invoice series for the manufacturing activity and notify the range officer, securing an acknowledgment of the tax treatment.