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.

AI Summary

Central excise registration required for warehouse holders unless exempted by Board notification under central excise rules.
Persons who produce, manufacture, carry on trade, hold a private store room or warehouse, or otherwise use excisable goods must obtain central excise registration under Rule 9, subject to any exemptions the Board may notify and to conditions, safeguards and procedures specified by the Board. A retail chain storing goods in a godown for distribution to its stores falls within this registration requirement unless exempted by notification.