Exemption of TIN

[Manik Wadhwa]

We are in the business of 100 % export.

Goods purchased are vat exempted

In that case do we need to have TIN number

Though we are having IEC number

thanks

[Ganeshan Kalyani]

As per provision of section 11(2) of Haryana Value Added Tax Act, ''Every dealer liable to pay tax, on whom sub-section (1) does not apply, shall, and any dealer, who does not deal exclusively in exempted goods, may, notwithstanding that he is not liable to pay tax under section 3, make an application for registration to the assessing authority within such time, in such form and manner, on payment of such fees not more than five hundred rupees, as may be prescribed''.

In view of the above provision, you should request the VAT authority to exempt you from taking registration.

[YAGAY and SUN]

In our opinion, you need registration under HVAT Laws as if you are procuring goods against C form then for reimbursement of 2% CSTas refund from HVAT Department.

[Ganeshan Kalyani]

Request the department once before resorting to register.

[YAGAY and SUN]

Without Registration, you would not be able to get reimbursement on 2% CST paid by you on your interstate procurement. Please get it clarified from your Tax Consultant as well as from your VATO/ETO/DETC of the HVAT Department.

AI Summary

VAT registration requirement for exporters may be waived, but registration is needed to claim CST reimbursement on interstate purchases
Dealers dealing exclusively in VAT exempt goods may request exemption from VAT registration from the tax authority; however, registration is relevant for claiming reimbursement or refund of Central Sales Tax on interstate procurements, so exporters should seek formal departmental clarification or register if they intend to recover CST and consult tax advisers.