Export or not_Urgent

[Guest]

Dear Experts,

Please advice!!

I am manufacturing the goods in haryana and and i am raising the invoice to Switzerland but on the instruction by our customer i am delivering the same goods to Rajasthan , Then in this particular case Whether the said transaction is Export or not, Means Whether i should charge Excise duty and sale tax or CST

Please advice for both Excise duty and CST.

Thank you in advance..!!

[KASTURI SETHI]

What is the status of your buyer in Rajasthan ? Whether SEZ or EOU ?

[Ganeshan Kalyani]

As far as VAT/CST is concerned the movement of goods is the necessary factor to decide whether it is local/interstate or export sale. Since the goods has moved from Haryana to Rajasthan it is interstate sale. Further the taxability is depend on the type of products. If it is taxable then 2% CST against form C otherwise NiL tax. Further for excise purpose it is essential to know the details as asked by Kasturi sir.

[Guest]

Buyer in rajasthan is neither SEZ nor EOU , Buyer is normal manufacturer or trader in this case.

[Mahir S]

Sir,

as per the revised definition of export, such goods cannot be termed as export.

Hence, such removal of goods within India to another manufacturing unit shall be counted as goods cleared for home consumption and accordingly, you have to charge excise duty and cst thereon.

[MUKUND THAKKAR]

Are you registered with central excise ?

[KASTURI SETHI]

I agree with the views of Sh.Mahir S Sir and Sh.Ganeshan Kalyani, Sir.

[Guest]

Thank you all Experts, Thanks a lot.

[Mahir S]

AI Summary

Export classification: domestic delivery to another Indian State is not export and attracts excise duty and interstate tax. Physical delivery of goods within India to a buyer in another State does not constitute export; such removals are interstate sales for VAT/CST purposes and, under the revised definition for excise, are clearances for home consumption subject to central excise duty unless an exemption applies. Buyer status and excise registration should be verified to determine precise tax and documentation obligations.