Concept of second stage dealer

Last updated at August 13, 2026 by

In this post,

we will learn the concept of Second Stage Dealer in Excise 

And find out at which point Excise is due on Manufaturer, First Stage Dealer and Second Stage Dealer, 

and how much Excise Duty is payable and by whom

 

Let's consider

Manufacturer 1 → First Stage Dealer (FSD) → Second Stage Dealer (SSD) → Manufacturer 2

 

Concept of second stage dealer - Excise - Concept of First Stage Dealer

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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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