17 October 2016
sir any provision by govt to cover the un registeted manuf in local citys which are in good nos or any kind of tax in gst will be appliable to them
18 October 2016
No as per the Draft Model GST Law there is no special tax on manufacturers. They will be covered under the definition of a supplier as per section 2(91) and will be liable to pay GST if the annual turnover exceeds the annual exemption threshold for levy of GST i.e. Rs. 20 lakh but, for the north-eastern and hill states Rs. 10 lakh (as decided in the first meeting of the GST Council).
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