TaxTMI 
TaxTMI 
TaxTMI 
relevance of secton 2(f)
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....elevance of secton 2(f)<br> Query (Issue) Started By: - arun aggarwal Dated:- 15-1-2018 Last Reply Date:- 17-1-2018 Goods and Services Tax - GST<br>Got 8 Replies<br>GST<br>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 manufa....
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....cturer only. For reference Circular No.1060/9/2017-CX dt 27/11/2017 Arun Arun Reply By KASTURI SETHI: The Reply: Section 2(f) of Central Excise Act, is not relevant now inasmuch as the concept of area based exemption does not exist. Such units are to pay GST and thereafter claim refund of GST paid. IT IS NOT EXEMPTION. Reply By arun aggarwal: The Reply: sir But the claim after paying GST w....
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....ill be given only to manufactures. Arun Reply By KASTURI SETHI: The Reply: Yes. I agree with you. Even in the present GST regime the term, "MANUFACTURER", is not out of scope though GST is on supply of goods and services. I mean to say whether this or that process amounts to manufacture or not, shall not be determinant factor. Ultimately goods to be completely manufactured/finished. ....
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....Reply By arun aggarwal: The Reply: sir It means again for the letigation on the defination of manufacturing with no 2(f) of central excise!!!!! Reply By KASTURI SETHI: The Reply: It means no litigation. Reply By arun aggarwal: The Reply: Thanks Reply By KASTURI SETHI: The Reply: Central Excise Act has been repealed. Despite saving Clause no litigation can be feared in this situation. Repl....
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....y By Abhishek Panicker: The Reply: Really ?<br> Discussion Forum - Knowledge Sharing ....