https://www.taxtmi.com/forum/issue?id=113305 The definition of manufacturer under the repealed Central Excise law is no longer determinative in the GST regime because GST taxes the supply of goods and services.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. en-us Mon, 15 Jan 2018 14:36:56 +0530 Thu, 23 Jan 2025 15:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113305 The definition of manufacturer under the repealed Central Excise law is no longer determinative in the GST regime because GST taxes the supply of goods and services.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. Discussion-Forum GST Mon, 15 Jan 2018 14:36:56 +0530 https://www.taxtmi.com/forum/issue?id=113305