The declaration may be issued where the buyer purchases the goods for the purposes of use in manufacture, resale, or use in mining or power generation. Where the goods under the SST Act of the seller's state are subject to tax lower than 4 percent, the rate of tax will be set at such lower rate. Sales tax in levied on the seller who recovers it from the customer at the time of sale. is levied at the point of first sale of the goods. It is generally payable at the time of clearance of the goods from the factory or the manufacturing unit. Excise duty is a tax levied by the Central Government.
Excise duty is levied on the sale price of the goods at the place of clearance.
If the sale is made from the manufacturer's depot or warehouse, excise duty is calculated on the sale price of the goods at the depot. Additional duty paid on imported goods can be credited against excise duty payable on the final goods manufactured. Radio paging services Courier services. Service tax is levied at the rate of 5 percent of the value of the taxable service provided. Service tax is recoverable from the customer, as part of the consideration received towards rendering the service.