Tissue culture plants
This query is : Resolved
17 August 2013
Hi,
Does the process of tissue culture amount to manufacture and does it attract excise? Are there any specific notifications in this regard?
Does the process of tissue culture amount to manufacture and does it attract excise? Are there any specific notifications in this regard?
17 August 2013
yes, it is duty will be payable.
19 August 2013
Is it specifically mentioned anywhere?
02 August 2025
Regarding **tissue culture plants** and excise duty:
### Does tissue culture amount to manufacture attracting excise duty?
Yes, tissue culture is generally considered a **manufacturing process** by Central Excise Authorities because it involves processing of raw biological material to produce new plants.
### Excise Duty Applicability:
* The production of tissue culture plants falls under the category of **manufacture** and is **subject to excise duty**, unless exempted.
* Excise duty applies to **plants or planting material** produced through tissue culture.
### Notifications / Legal References:
* The Central Excise Act and allied notifications define **manufacture** broadly, including processes like tissue culture.
* Specific notifications or circulars might have exemptions for certain types of agricultural or horticultural products, but **generally tissue culture plants are not exempt**.
* For example, **Notification No. 6/2003-C.E. (N.T.)** and others deal with exemptions but tissue culture plants often don’t fall under these.
### What to check:
* Verify the **Central Excise tariff classification** for tissue culture plants.
* Check the latest **notifications** on the CBIC (Central Board of Indirect Taxes and Customs) website or relevant circulars for any exemption for tissue culture plants.
* Some states or Union Territories might have specific policies or GST applicability after implementation of GST regime.
---
**Summary:** Tissue culture plants are usually treated as manufactured goods attracting excise duty (now subsumed under GST in many cases). You need to check the latest applicable tax regime (GST) and tariff notifications.
If you want, I can help locate the exact notifications or GST rules related to tissue culture plants for your state or industry segment. Would you like me to do that?
### Does tissue culture amount to manufacture attracting excise duty?
Yes, tissue culture is generally considered a **manufacturing process** by Central Excise Authorities because it involves processing of raw biological material to produce new plants.
### Excise Duty Applicability:
* The production of tissue culture plants falls under the category of **manufacture** and is **subject to excise duty**, unless exempted.
* Excise duty applies to **plants or planting material** produced through tissue culture.
### Notifications / Legal References:
* The Central Excise Act and allied notifications define **manufacture** broadly, including processes like tissue culture.
* Specific notifications or circulars might have exemptions for certain types of agricultural or horticultural products, but **generally tissue culture plants are not exempt**.
* For example, **Notification No. 6/2003-C.E. (N.T.)** and others deal with exemptions but tissue culture plants often don’t fall under these.
### What to check:
* Verify the **Central Excise tariff classification** for tissue culture plants.
* Check the latest **notifications** on the CBIC (Central Board of Indirect Taxes and Customs) website or relevant circulars for any exemption for tissue culture plants.
* Some states or Union Territories might have specific policies or GST applicability after implementation of GST regime.
---
**Summary:** Tissue culture plants are usually treated as manufactured goods attracting excise duty (now subsumed under GST in many cases). You need to check the latest applicable tax regime (GST) and tariff notifications.
If you want, I can help locate the exact notifications or GST rules related to tissue culture plants for your state or industry segment. Would you like me to do that?
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