What is Excise Duty ?

It is a tax on manufacturing of goods

It is charged both is case of

local and interstate sales


Excise Duty Under Which Government

It is normally under Central government

for some goods like

It is under State Government


Excise Duty Under Which Law

There are 2 laws by excise

Name of Law


Central Excise Act (CEA)

It contains procedure of Excise

Central Excise Tariff Act (CETA)

It contains Rates of Excise Duty on different goods

What are rates of Excise

(2) Normal Rate of Excise is 12.5%

(3) However Rates can be different on different goods

(i) Rate are mentioned in CETA

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.