TaxTMI 
TaxTMI 
Applicablity of central excise on trading in jarda(tobacco) without packing.
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....pplicablity of central excise on trading in jarda(tobacco) without packing.<br> Query (Issue) Started By: - Arpit Kaushal Dated:- 30-5-2020 Last Reply Date:- 31-5-2020 Central Excise<br>Got 2 Replies<br>Central Excise<br>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 packag....
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....ing 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. Reply By YAGAY andSUN: The Reply: In our view GST will be applicable on trading of unmanufactured Zarda etc. 2019 (10) TMI 273 - AUTHORITY FOR ADVANCE RULING, TAMILNADU IN RE: M/S. A.M. ABDUL RAH....
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....MAN ROWTHER & CO. (NIZAM TOBACCO FACTORY) Reply By KASTURI SETHI: The Reply: In Central Excise Act, CE duty is leviable on 'Manufacture'. You need to know what is 'manufacture' for the purpose of payment of Central Excise duty. As per Section 2 [(f) of Central Excise Act "manufacture" includes any process, - (i) incidental or ancillary to the completion of a manufactured ....
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....product; (ii) which is specified in relation to any goods in the Section or Chapter notes of [the Fourth Schedule] as amounting to [manufacture; or] [(iii) which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on i....
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....t or adoption of any other treatment on the goods to render the product marketable to the consumer,] and the word "manufacturer" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;] As per your query, you will not unde....
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....rtake any manufacturing process. So CE duty is not required to be paid for further sale to retailer and only GST is required to be paid on supply.<br> Discussion Forum - Knowledge Sharing ....