Manufacturing Composition Dealer

This query is : Resolved 

08 February 2023 Respected Sir,
My Client is Composition Dealer , He Purchased Floor Cleaner liquid From Chemicals Manufacturing Company later he add Mineral Water in liquid ( e.g. 1 litter liquid in 20 litter water) and sale to Customers , No Machine used for this Process.
My question is For My Client this is Manufacturing or not ?


08 February 2023 It's not manufacturing.
Manufacturing is defined as the creation of new products, either from raw materials or components.

08 February 2023 Thanks a lot sir for Your reply,
so that the Rate of GST is 1% for this Composition Dealer ?

08 February 2023 Yes you are right..
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