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March 8, 2021

GST Taxpayers are asked to Identify Core Business, Know it’s meaning

by CA Shivam Jaiswal in GST

GST Taxpayers are asked to Identify Core Business, Know it’s meaning

Meaning of Manufacturer, Trader and Service Provider


A manufacturer is a registered person produces new products from raw materials and components using tools, equipment’s and machines and then sells them to the consumers, wholesalers, distributors, retailers or to the other manufacturers. A manufacturer may sell some more brought out items or may provide some ancillary services with his manufactured goods, but he would continue to be classified as manufacturer because it is the Primary Business Activity.


A trader is a registered person who engages in the buying and selling of goods. Traders have been further classified as –

  • Wholesaler or Distributor
  • Retailer

Retailer includes a registered person selling goods through e-commerce operators.

Service provider and others

A service provider is a registered person who provides service to a recipient of service and is neither manufacturer nor a trader.

e.g. Banking service, IT service, works-contract service, agents, intermediaries, GTAs etc.

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