Difference Between Dealer and Manufacturer

Last updated at August 11, 2026 by

              Dealer

              Manufacturer

He Sells Goods

He Manufacturer and Sell Goods

He charges Vat or CST

on Bill

 

Vat – Local Sales

Or

CST – (Interstate Sales)

 

He charges Excise+Vat/CST

on bill

 

Excise  +  Vat (Local Sales)

 Or

Excise  + CST on Bill (Interstate Sales)

 

Sales bill made are as follows:

Difference Between Dealer and Manufacturer - Basics of Excise

 

 

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CA Maninder Singh is a Chartered Accountant with 16+ years of practical experience and 20+ years of teaching experience. At Teachoo, he simplifies Accounts, Tax and GST with step-by-step examples so students can apply concepts confidently in exams and real life.

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