Taxable Event In Gst Manufacture Under Central Excise
Manufacture under Central Excise : As per Section 2(f) of the Central Excise Act the term “Manufacture” had three different meanings – a) activities which are incidental or ancillary to the completion of the product.b) Processes defined as “Deemed Manufacture” in the Central Excise Tariff andc) In respect of specified goods in the Third Schedule where packing, repacking, labeling, re-labelling, putting MRP or changing MRP was considered as a manufacturing activity...