licence for guthka manufacturing

[shahadat khan]

dear sir

i want to manufacturing of guthka like mama, dilbag, pan masal please tell me which licence requirement for this business

[KASTURI SETHI]

Registration is required under GST ACT but CE duty has to be paid under Central Excise Act. Chapter Heading/sub-heading for Pan Masala 2106 9020 and for other items see Chapter Heading 2401/2402/2403. See Notification No.1/2017-C.T.(Rate) dated 28.6.17. Compensation Cess @ 60% is also leviable on Pan Masala in addition to CE duty.. For Compensation Cess on Chapter 24 products see Notification No. 3/17-Compensation Cess (Rate) dated 18.7.17.

AI Summary

GST registration required for gutkha manufacturing; Central Excise duty and compensation cess also apply per notified rates. Manufacture of gutkha and pan masala requires registration under the GST Act; Central Excise duty remains payable under the Central Excise Act with specified tariff headings for pan masala and related items. A Compensation Cess is also leviable on pan masala as prescribed in the cited notifications, and compliance requires adherence to those notifications for rates and classification.