Tran 1

Mukesh (Accounts Executive) (35 Points)

17 October 2017  

Sub: TRAN 1 of GST

Sir/Madam,

I would like your expert advice on the above matter.

We are a Manufacturer of Tea . We were registered under VAT and Excise Act. The amount of VAT has already been taken under VAT returns . There is no Excise in Tea but only cess. As such we would not used to take cenvat credit on purchasse of exicasable goods but only paid cess and files the return.

Now, are we eligible for benefit of Consumable Stores of goods for use in manufacturing of Tea held by us as on 30th June' 17 under GST Act by filing TRAN 1 .

Please clarify the above with relevant sections.