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 andSUN]

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 andSUN]

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

Business Inquires About TIN Requirement for VAT-Exempt Goods; Consults HVAT Act for Registration and CST Reimbursement Guidance. A business engaged in 100% export inquired whether they need a TIN number since their purchased goods are VAT exempted and they possess an IEC number. One response referenced the Haryana Value Added Tax Act, suggesting that while registration might not be mandatory, it could be beneficial to request exemption from the VAT authority. Another advised that registration is necessary to claim a 2% CST reimbursement on interstate purchases. It was recommended to consult a tax advisor and the HVAT Department for clarification on registration and reimbursement procedures.