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TMI BlogRegistration of RetailerX X X X Extracts X X X X X X X X Extracts X X X X ..... Registration of Retailer X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Reply By ajay sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h: The Reply: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication by the Board
Hence you are required to get registered because you have godown. X X X X Extracts X X X X X X X X Extracts X X X X
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