C & F godown registration and sales

[venkat eswaran]

Dear all,

We are paint factory mfg industry in Tamil nadu with Excise and sales tax registration. WE would like to open one C & F godown in same state for small qty sales with separate invoice serial no.

For this small qty sales we need only sales tax and Excise not required. Whether it is ok that we can register with sales tax only as addl place of registration and without Excise registration. ?

since our factory removals under Excise only. This applicable to removals from godown also.? One location with Excise and another location is without Excise is possible?

please give suggestions

thanks in advance

Venkat

AI Summary

Excise registration: required at a manufacturer-controlled godown; C&F agents need service tax while VAT suffices for non-excise godowns.
Excise registration for a C&F godown is required if the godown is owned or leased by the manufacturer and removals to customers occur from that premises; removals determine duty liability and provisional assessment may apply. If the godown is operated by a non-excise C&F agent who does not pass on credit, excise registration need not be taken for the godown, but VAT/CST registration as an additional place of business is required and the C&F agent must obtain service tax registration for commissionable services.