GST #Issue11 Manufacturer under Revised GST Law from Repealed Act ?

By | January 9, 2017
(Last Updated On: January 9, 2017)

Manufacturer under Revised Model GST Law,

Definition of Manufacturer under Revised Model GST Law

Section 2(63) of the Revised Model GST Law provides that :-

(63) “manufacturer” shall have the meaning assigned to it by the Central Excise Act, 1944 (1 of 1944);

Revised Model GST Law, :Repeal and saving

Further, Section 164 of the Revised Model GST Law provides that from the date of commencement of the Act ( GST Act), the (State) General Sales Tax/Value Added Tax Act, the Central Excise Act 1944,  the Central Excise Tariff Act 1985 shall apply only in respect of goods included in the entry 84 and entry 54 of the Union List and the State List respectively, of the Schedule VII to the Constitution of India.

Issue relating to Manufacturer under Revised Model GST Law,

There exists a contradiction between the two sections , as section 164 talks about repealing the Central Excise Act 1944 and section 2(63) refers to the definition given in the Central Excise Act 1944.

Suggestion  relating to Manufacturer under Revised Model GST Law,

It is suggested that definition provided in section 2(f)(i) of Central Excise Act, 1944 be reproduced under GST Law and no reference be made to the Excise Act which is intended to be repealed.

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