Dealers

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

11 December 2013 Sir,

I am so confusing in understanding about first stage dealers and second stage dealers in central excise and their roles. can any one teach me with some good example?

otherwise,it would also be helpful if anybody provides any link about it.

thanks in advance.eagerly waiting for reply..

Arun Kumar Singh

Arun Kumar Singh (Expert)
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11 December 2013 A dealer who purchases the goods directly from the factory of manufacturer under invoice issued by manufacturer under rule 11 of central excise rules. Second stage dealer means a dealer who purchases goods from a first stage dealer.