relevance of secton 2(f)

[Arun Aggarwal]

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

AI Summary

Section 2(f) of Central Excise Act is Irrelevant in GST; Manufacturers Must Pay GST, Claim Refunds Instead. A discussion on the relevance of Section 2(f) of the Central Excise Act in the Goods and Services Tax (GST) regime, particularly for manufacturers in area-based exempted zones. It was clarified that Section 2(f) is no longer relevant as area-based exemptions do not exist under GST. Manufacturers must pay GST and then claim refunds, rather than receiving exemptions. The term 'manufacturer' still holds significance in GST, but the definition of manufacturing is not a factor for litigation since the Central Excise Act has been repealed, eliminating concerns about litigation.