yashsr (CA) (2285 Points)
22 May 2012
A LLP has set-up a small brewery just around Mumbai in Maharashtra. It also has a restaurant just beside the brewery. It serves the beer (along with food) in the restaurant. Is excise applicable?
What if it also sells a small quantity of beer in the local market? Is excise then applicable?
Devendra
(Chartered Accountant)
(4775 Points)
Replied 22 May 2012
In your case, the beer which is being manufactured is marketable. Thus it is liable for excise duty on removal.
Regards,
Devendra Kulkarni
yashsr
(CA)
(2285 Points)
Replied 22 May 2012
Thanks! Whether state excise or central excise? Will it be on total production or only which is sold in the market and not served in the restaurant?
Devendra
(Chartered Accountant)
(4775 Points)
Replied 22 May 2012
I am not sure about the Excise whether it is state or central. But it will be levied on total production whether sold in market or in the restaurant.
Devendra
(Chartered Accountant)
(4775 Points)
Replied 22 May 2012
You will have to check the Central Excise Tariff Act for that.
U S Sharma
(glidor@gmail.com)
(21056 Points)
Replied 26 May 2012
alcohalic goods are subject to state excise, get in touch with state excise, as the rates are diff based on unit quantity/ price and % of alchohal contained.
Sunil Kumar G
(AGM Taxation)
(373 Points)
Replied 26 May 2012
Please consult with your state excise range office for state excise duty. Nothing to do with Central Excise.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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