Registration of Retailer

[kiran pai]

Dear Sirs,

Ours is a retail stores chain in India. Selling the branded products of imitation jewellary and branded leather goods.  Now my queiry is that is it necessary to opt for the Central excise registration in our name.  We are not doing the activity of manufacture.  Some time we import the material and in some time we purchase the material from domestic manufacturer. We are have a godown at Maharashtra just to store the goods and thereby transfer the same to our retail stores in whole of India.  We are the assessee of Service tax.  Please do satisfy with proper answer to my queiry sirs.

Thanks,

Kiran Pai.

[ajay singh]

As per the Rule 09 of Central Excise Rules, 2002

(1) Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods, shall get registered:

Provided that a registration obtained under rule 174 of the Central Excise Rules, 1944 or rule 9 of the Central Excise (No.2) Rules, 2001 shall be deemed to be as valid as the registration made under this sub-rule for the purpose of these rules.        

(2) The Board may by notification and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons who may not require such registration.           

(3) The registration under sub-rule (1) shall be subject to such conditions, safeguards and procedure as may be specified by notification by the Board

 

Hence you are required to get registered because you have godown.

AI Summary

Retail Chain Must Register for Central Excise Due to Warehouse Operations Under Rule 09 of Central Excise Rules, 2002. A retail chain in India inquired about the necessity of obtaining Central Excise registration, given that they sell branded imitation jewelry and leather goods, import materials, and purchase from domestic manufacturers. They store goods in a Maharashtra warehouse for distribution across India and are already registered for Service Tax. The response clarified that under Rule 09 of the Central Excise Rules, 2002, entities involved in trade and holding warehouses must register for Central Excise, implying that the retail chain is required to register due to their warehouse operations.