Shringar ( Super Stockiest )
Any person who is engaged in providing any service, either directly or indirectly, concerned with the clearing and forwarding operations in any manner to any other person and includes a consignment agent. 

A clearing and forwarding agent normally undertakes the following activities:-

    1. Receiving the goods from the factories or premises of the principal or his agents;
    2. Warehousing these goods; 
    3. Receiving dispatch orders from the principal;
    4. Arranging dispatch of goods as per the directions of the principal by engaging transport on his own     or through the authorized transporters of the principal;
    5. Maintaining records of the receipt and dispatch of goods and the stock available at the warehouse; Service Tax is payable on above services.
C&F means Carry & forwarding agent he is the first link in supply chain, he hold stock on behalf of company & forwards stock to Supper stockist, while super stockist is an distributors which distribute products to local distributors.