Registration under bombay shop and establishment act
girish
(Querist) 29 July 2012
This query is : Resolved
Hi,
If a person is involved in making handbags and operates as an individual proprietor from his residence and sells the handbags through online portals only, then is he required to resister his business under bombay shop and establishment act? The place of business is in Mumbai
Further does he needs to obtain TIN for MVAT and CST? If so, could you please advise me as to what would be the applicable MVAT and CST rate for the handbags which are made from leather and foam and jute material?
Please advise.
Arul Kumar
(Expert) 31 July 2012
Dear Girish,
According to the definition of a shop, an establishment where goods are sold or an establishment where services are rendered to customers is a shop. {Section 2(27)} of the Bombay Shops & Establishment Act, 1948.
So, you are covered under the act.
Regarding MVAT & CST, you must consult a CA or Sales Tax Practitioner for better understanding.
Regards,
Arul
girish
(Querist) 31 July 2012
thanks Arul.