Corporate Disclosure & Taxation

Section 7.1

Registered Corporate Identity

Corporate Identification

Company Name:

SPIRITS AND MALTS INDIA PRIVATE LIMITED

CIN (Corporate Identity Number):

U11011AS2024PTC026476

Registered Office

C/O Pradip Deorah, Near Pani Tanki,
M.N. Road, Panbazar,
Guwahati G.P.O., Kamrup,
Assam – 781001, India

Tax Registration

Company GSTIN:

GST NUMBER WILL BE UPDATED SOON

Official Contact

Corporate Email:

info@spiritsandmalts.com

Section 7.2

Statutory Taxation & Invoicing

B2B Tax Disclosures & ITC

Proper, digitally generated tax invoices are issued for every commercial transaction. The buyer assumes full responsibility for providing accurate business and tax details (GSTIN) during account verification to ensure the seamless application of IGST on inter-state sales or CGST/SGST on intra-state sales.

Input Tax Credit (ITC): To successfully claim ITC, buyers must ensure their GSTIN matches their registered business name perfectly. The Company is not liable for ITC claim rejections resulting from inaccurate data provided by the buyer.

E-Way Bill Mandate

E-way bill generation is mandatory for all applicable freight movements prior to warehouse dispatch.

Section 7.3

Legal Jurisdiction

The use of this B2B platform and all commercial transactions executed herein are governed strictly by the laws of India. Any legal proceedings, disputes, or grievances arising from these terms, taxation, or shipping shall be subject to the exclusive legal jurisdiction of the competent courts located in Guwahati, Assam.