relevance of secton 2(f)
Query (Issue) Started By: – arun aggarwal Dated:- 15-1-2018 Last Reply Date:- 17-1-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Sir
\nI would like to know that is there any relevance of section 2(f) of central excise in the regime of GST for the manufaturer.
\nSpecially for the area based exempted areas where all the benifits if any are given to the manufacturer only.
\nFor reference Circular No.1060\/9\/2017-CX dt 27\/11\/2017
\nArun
\nArun
\nReply By KASTURI SETHI:
\nThe Reply:
\nSection 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.
\nReply By arun aggarwal<\/p>\n
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