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

Manufacturer definition under old excise law no longer controls GST liability; refunds replace area-based exemptions.
The definition of manufacturer under the repealed Central Excise law is no longer determinative in the GST regime because GST taxes the supply of goods and services. Area-based excise exemptions have been displaced: affected units must pay GST and may pursue refunds under GST procedures rather than claiming excise exemption. Consequently, disputes hinging on the old concept of manufacture under section 2(f) are largely obviated by the repeal of the Central Excise Act and the different relief mechanisms under GST.