HOW TO RAISE TAX INVOICE TO REGISTERED DEALER

[DR. SURENDRA KUMAR]

Dear Sir,

I am registered Manufacturing co. in the name of SSMP INDUSTRIES LIMITED with excise as well as DVAT. We are dealing with mango juice under chapter heading 20098910. So what is the procedure adopt to issue tax invoice if mango juice sold to Delhi and other than delhi. Suppose MRP of 500ML Mango Juice pet bottles is ₹ 35 per bottel and packing size in ctn. 24 Nos. of pet bottles each carton.

So pl feedback to me on urgent basis.

Thanks

AI Summary

Manufacturing company seeks guidance on tax invoices for mango juice sales, involving excise abatement and VAT/CST calculations. A manufacturing company, registered under excise and DVAT, inquires about issuing tax invoices for mango juice sold in and outside Delhi. The query involves calculating the tax on 500ml mango juice bottles priced at 35 per bottle, packed in cartons of 24. The response suggests preparing an invoice by calculating the total pack price and applying a 35% excise abatement. For sales outside Delhi, the calculation is based on a different bottle rate, with adjustments for applicable VAT or CST. The excise duty rate is 6%, applied to the abated value.