Ssi registration under excise for in below scenerio

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abhishek

self employed

27 Points Joined October 2011

Hi,

im a manufacturer of readymade garments,business was established in 05-2011

i have a few doubts in regards to excise for home consumption and direct exports and indirect exports(H-form sales) below is a scenrio which will help u in knowing my doubt

sales till oct

home consumption -70lacs

direct exports-30lacs

in direct exports(h form sales)-20 lacs.

trading non-excisable sales-25lacs

til the year end my home consumption sales wont go beyond 140lacs

the question are

1. should i apply for excise registration ?? as my total sales is crossing 150lacs or am i exempted on the basis of home consumption

2. if yes for registration then what celing limit for registration

3. my total exports fora year may go beyond 2cr for next year and home consumption around the 140lacs. what should i next year

NOTE:- WONT BE AVAILING ANY CENVAT CREDIT

BRANDED READYMADE GARMENTS

thanks in advance

Replies (3)

Arun Kumar Singh

GST Advocate

15220 Points Joined January 2009

Upto the 1.5cr clearance exempt from excise duty, export turnover will not be count. Now you no need to registered with excise. If you are manufacturing the goods of other's brand name, SSI exemption is not available.

abhishek

self employed

27 Points Joined October 2011

i dint understand other brand name??

as an if i have got two brands what will be the limit is it 150lacs or zero???

i dont do jobwork its a vat sales

Arun Kumar Singh

GST Advocate

15220 Points Joined January 2009

Dear Abhishek,

Excise duty will be applicable on branded readymade garments, if garments is not branded then excise duty will not be applicable. SSI exemption is not available if the brand name or trade name is of another person, you will pay the excise duty from first day. If you are manufacturing the goods using own brand name then SSI is available.