Type of registration

Save Share

This query is : Resolved

YOGESH HANDA (Querist)
Follow

03 April 2013 Hi,

We do have manufacturing plant in gurgaon and we will transfer the material from this gurgaon location to our gujarat warehouse at the price on which it going to be sold to our customer in gujarat.

Now I want to confirm whether we should take dealer's registration or Manufacture depot's registration in gujarat.

Please resolve the same asap.

Regards

Yogesh Handa

Lalit Kumar

Lalit Kumar (Expert)
Follow

03 April 2013 You neither need not take the Dealer's registration nor the Manufacture depot registration..

Since Excise is centralised and since this is a Warehouse, you can mention in the main registration itself about the warehouse. IF it is not already mentioned then get it added in the registration certificate.

YOGESH HANDA

YOGESH HANDA (Querist)
Follow

04 April 2013 Dear Sir,

Thank you very much.

I think you have considered that we are carring centralised registration but we do not have cnetrailsed registration and we are interested to take seperate registration.

Please advice us accordingly.

Regards

Yogesh Handa

Arun Kumar Singh

Arun Kumar Singh (Expert)
Follow

09 April 2013 You will cleared the goods from gurgaon to gujrat with payment of excise duty. No need to registered with excise in gujrat as a manufacturing. If you will pass the duty of excise in gujrat then you need to registered as a dealer.

YOGESH HANDA

YOGESH HANDA (Querist)
Follow

11 April 2013 Dear Mr. Arun,

Thanks for the valuable advice.

Can we have any rule or section in support of this statement.

Regards

Yogesh Handa

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
Follow

02 August 2025 Here’s a clear explanation regarding **type of registration** when you have a manufacturing plant in one state (Gurgaon) and a warehouse in another (Gujarat):

---

### Situation:

* Manufacturing happens in **Gurgaon (Haryana)**.
* Goods are transferred to **Gujarat warehouse** at a price intended for sale.
* Query: Should you take **dealer registration** or **manufacture depot registration** in Gujarat?

---

### Key points:

1. **Excise Registration (Pre-GST context):**

* Excise duty is generally applicable at the **point of manufacture**.
* If you have a manufacturing unit in Gurgaon, the excise duty is payable there.
* **Warehouse in Gujarat** is a **storage place**, not a manufacturing unit.
* If you operate under **centralized excise registration**, you need not get separate excise registration for the warehouse; just add warehouse details to your existing registration.

2. **If no Centralized Registration:**

* If you do **not have centralized excise registration**, and goods are transferred from Haryana to Gujarat, the transfer from warehouse in Gujarat **without paying excise duty** can be treated as a sale or stock transfer.
* If excise duty is paid in Gurgaon, you generally **do not require manufacturer depot registration** in Gujarat.
* If you **intend to clear goods in Gujarat with payment of excise**, then you must register as a **dealer** in Gujarat.

3. **Dealer vs Manufacturing Depot Registration:**

* **Dealer Registration** applies when you are buying goods and selling them (or stocking for sale) in the state but not manufacturing there.
* **Manufacturing Depot Registration** applies if you have manufacturing activities or excisable goods are cleared in that state.

---

### Summary for your case:

* You can maintain **manufacturing excise registration in Gurgaon**.
* The **Gujarat warehouse** can be treated as a **stock warehouse** under your main registration (if centralized excise).
* If no centralized excise, and goods are sent to Gujarat **after paying excise in Gurgaon**, you **do not require manufacturer depot registration** in Gujarat.
* If you clear goods in Gujarat and pay excise there, you need to register as a **dealer** in Gujarat.

---

### Reference:

* Excise Notification and Rules under Central Excise Act regarding **Centralized Registration** and **Warehousing**.
* Dealer registration provisions under state VAT law for sales/distribution.

---

If you want, I can help find exact notification references or suggest how to apply for centralized excise registration. Would you like that?

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now