Warehousing of Trading Goods, Central Excise

[A Wilson]

Dear Experts,

Pls give your valuable inputs on the following:

ABC Ltd, located in Gujarat, an Importer(Dealer registered under central excise) imports goods(Chemicals) from foreign country through Chennai Port. ABC Ltd cleared the goods from the chennai Port by paying the appropriate duty. 

Due to inadequate storage space in ABC Ltd- warehouse(Gujarat), ABC Ltd approach XYZ Ltd(a Logistics & Warehousing company) to store the goods in their ware house located in chennai and wants to make sales(Billing) from Gujrat premises whenever order received from the customers(Karnataka State)

Is it permissible under central excise and sales tax?

If permissible, What are the documentations to be carried while sales?

Thanks & Regards,

A.Wilson

Posts / Replies

[Pradeep Khatri]

We understand that you are not a registered dealer under Central Excise as well as under VAT/CST Act in TamilNadu (Chennai) and you are registered dealer in Gujarat.

You cannot raise an Invoice from Gujarat and move the goods from Chennai.

You would have to seek specific permissions/registration for the same under TNVAT Act, 2005 and Central Excise Act, 1944.