25 October 2008
Small Scale Industries are covered under only in Excise & Excise is applicable in case of Manufacturing of goods viz. is covered under Excise Chapter Headings
According to me :Construction Companies are not covered under Manufacturing activities
28 October 2008
The definition for small-scale industrial undertakings has changed over time. Initially they were classified into two categories- those using power with less than 50 employees and those not using power with the employee strength being more than 50 but less than 100. However the capital resources invested on plant and machinery buildings have been the primary criteria to differentiate the small-scale industries from the large and medium scale industries. An industrial unit can be categorized as a small- scale unit if it fulfils the capital investment limit fixed by the Government of India for the small-scale sector.
The items manufactured in modern Small-scale service & Business enterprises in India now include rubber products, plastic products, chemical products, glass and ceramics, mechanical engineering items, hardware, electrical items, transport equipment, electronic components and equipments, automobile parts, bicycle parts, instruments, sports goods, stationery items and clocks and watches.
Construction and infrastructure is not a manufacturing unit as per ssi .Therefore A CONSTRUCTION & INFRASTRUCTURE COMPANY CANNOT BE REGISTER UNDER SMALL SCALE INDUSTRIES ACT
CAclubindia
