Applicablity of central excise on trading in jarda(tobacco) without packing.

[Arpit Kaushal]

I want to start the wholesale and retail business of jarda (tobacco) in this i will purchase the tobacco from gujarat and will going to sell this in MP.

I will not do the packaging or labelling and will going to sell the same as it is without changing the form or nature.

So i request you to please help by telling that whether central excise duty will be applicable on that.

AI Summary

Manufacture definition: trading unprocessed tobacco without packing falls under GST, not central excise liability applies.
Trading in unmanufactured jarda without packing or labelling does not constitute manufacture for central excise because the statutory definition treats packing and labelling as manufacturing processes; absent those processes, central excise duty is not leviable and GST applies on the supply.