Premise registration for excise

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

28 November 2012 A plot contains, two buildings , in one of the building production activities are carried out that too in a shop floor, where all raw material and finished goods will be kept.

Is it possible to get the excise registration for specific shop floor in a building instead of getting whole plot registered under excise

There is a single road and single entry gate to the factory

Arun Kumar Singh

Arun Kumar Singh (Expert)
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29 November 2012 Specific shop on floor will be registered central excise. The premises should be separate.

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Querist : Anonymous

Querist : Anonymous (Querist)

29 November 2012 Plot has a one Compound and two buildings, Out of two buildings one building has
a) Production Shop
b) Adjacent to which , process trial room is there

Can we take registration for
a) only production shop in a building or
b) Do we need to take registration for whole building and if we are taking a registration for whole building whether it should have a seprate fencing of steel wire

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Arun Kumar Singh

Arun Kumar Singh (Expert)
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29 November 2012 It may be possible. You will give the details of layout plan only in your separate area.

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Querist : Anonymous

Querist : Anonymous (Querist)

29 November 2012 Please elaborate....

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 August 2024 In the context of excise registration in India, the regulations and guidelines generally require registration for the entire premises where the production activities are carried out, rather than just a specific part of it. Here's a detailed explanation regarding your situation:

### **1. Registration Requirements for Excise**

#### **Whole Plot vs. Specific Shop Floor**

- **Whole Plot Registration:** Typically, under excise laws, the entire premises or plot where manufacturing activities are carried out need to be registered. This is because the excise registration is linked to the specific location where production activities are conducted, and the tax authorities need a clear understanding of the entire facility involved in the manufacturing process.

- **Specific Shop Floor Registration:** It is generally not permissible to register only a specific shop floor or part of a building. The registration usually covers the entire building or plot where production takes place, ensuring that all parts involved in the production process are included under the registration.

### **2. Practical Implications**

#### **Registration for Whole Building**

If you are required to register the entire building (which includes both the production shop and the process trial room), consider the following aspects:

- **Single Registration for Whole Building:** You will need to register the entire building where production activities are carried out. This is because excise registration is linked to the entire manufacturing area, including any ancillary areas that are part of the production process.

- **Separate Fencing or Partitioning:** While separate fencing or steel wire is not specifically required by the excise regulations, it is important to ensure that the registered premises are clearly defined and segregated for operational and compliance purposes. Fencing or partitioning might be a practical measure to manage different areas within the same building but is not a mandatory requirement for excise registration.

### **3. Compliance and Best Practices**

- **Single Entry Gate and Compound:** Given that you have a single road and single entry gate, ensure that all areas related to the production and handling of goods are included in the excise registration. The entire premises should be clearly defined in your registration application.

- **Documentation and Application:** When applying for excise registration, provide a clear description of the premises, including the layout of the production areas, raw material storage, and any other relevant facilities. This helps in proper documentation and approval from the excise authorities.

- **Consultation with Authorities:** It is advisable to consult with the local excise authorities or a tax professional to get specific guidance based on your setup. They can provide clarity on whether any exceptions or special arrangements can be made in your case.

### **Summary**

- **Excise registration generally requires registration for the entire premises where production activities occur, rather than just a specific shop floor.**
- **You will likely need to register the entire building if production takes place in part of it.**
- **Fencing or separate partitioning is not a mandatory requirement but may be useful for operational clarity.**
- **Consult with local excise authorities or a tax advisor for detailed guidance based on your specific situation.**

This approach ensures that you comply with the excise regulations while accurately reflecting the scope of your production activities.