Compliance & GST Disclosure

Effective Date: 21 February 2026
Brand: ROJIAURA

1. Legal Status & Governing Framework

ROJIAURA is a legally operating commercial entity established and managed under the laws of the Republic of India.

All commercial activities, invoicing, taxation practices, and export operations are conducted in accordance with:

  • The Goods and Services Tax Act, 2017 (India)
  • Applicable Indian commercial and export regulations
  • International trade compliance standards

ROJIAURA’s primary place of business and tax residency is India unless otherwise formally declared through official registration in another jurisdiction.

2. GST Registration & Tax Identification

ROJIAURA is duly registered under the Indian Goods and Services Tax (GST) regime.

For security and compliance purposes:

  • GST registration details are not publicly displayed on website pages.
  • The official GSTIN is reflected only on legally issued tax invoices after purchase confirmation.
  • All GST disclosures are made strictly within compliant statutory documentation.

This controlled disclosure ensures regulatory compliance while protecting business identity and data integrity.

3. Tax Invoicing & HSN Classification

Upon successful completion of any purchase:

  • A GST-compliant tax invoice is generated.
  • Applicable CGST/SGST or IGST is calculated as per Indian law.
  • Correct HSN classification for candles and related products is applied.
  • Invoices are issued digitally and remain legally valid.

ROJIAURA determines tax classification in good faith and in alignment with prevailing statutory interpretations.

4. Export & International Tax Treatment

ROJIAURA supplies products internationally as an Indian exporting entity.

4.1 Current Export Position

As of the Effective Date:

  • Exports may be subject to IGST under Indian GST regulations.
  • LUT (Letter of Undertaking) registration is under evaluation/planning.
  • Until LUT is formally approved and activated, IGST may be charged in accordance with Indian law.

ROJIAURA reserves the right to update export tax treatment immediately upon regulatory change or LUT activation.

5. UAE VAT Compliance Positioning

ROJIAURA may ship products to customers located in the United Arab Emirates.

Unless and until ROJIAURA obtains a formal UAE VAT registration:

  • Sales are treated as exports from India.
  • UAE VAT, customs duty, or import charges are payable by the recipient where applicable.
  • ROJIAURA does not represent itself as a UAE VAT-registered entity unless officially registered.

If a UAE entity is incorporated or VAT registration is obtained in the future, tax treatment may be updated accordingly.

6. EU VAT & Digital Services Clause

ROJIAURA primarily supplies physical goods (candles and related products).

For customers located in the European Union:

  • Physical product shipments are treated as exports from India.
  • Import VAT and customs duties, where applicable, are the responsibility of the recipient.

If ROJIAURA introduces digital services or electronically supplied services in the future:

  • VAT obligations will be assessed under EU VAT Directive requirements.
  • Compliance with OSS (One Stop Shop) or applicable EU VAT schemes may be implemented where required.

Until such registration occurs, ROJIAURA does not claim EU VAT registration.

7. United States Sales Tax Disclaimer

ROJIAURA operates as a non-US entity.

Unless ROJIAURA establishes economic nexus or formal registration within any US state:

  • Sales tax is not collected by ROJIAURA.
  • Customers may be responsible for use tax obligations under their respective state laws.

ROJIAURA does not represent itself as a US sales tax registered entity unless formally registered.

8. Foreign Duties & Local Tax Responsibility

For all international customers:

  • Import duties
  • Customs assessments
  • VAT/GST in destination country
  • Local regulatory charges

Are the sole responsibility of the buyer.

Failure to pay such charges may result in shipment delays or returns, for which ROJIAURA is not liable.

9. Anti-Money Laundering (AML) Declaration

ROJIAURA is committed to lawful financial conduct and anti-money laundering principles.

We reserve the right to:

  • Refuse or cancel suspicious transactions
  • Request identity verification where required
  • Cooperate with financial institutions and regulatory authorities
  • Block transactions that appear fraudulent or unlawful

ROJIAURA does not knowingly engage in transactions involving sanctioned individuals, restricted jurisdictions, or unlawful financial practices.

10. Corporate Governance Commitment

ROJIAURA operates under principles of:

  • Ethical sourcing
  • Transparent commercial conduct
  • Regulatory compliance
  • Responsible international trade

Internal processes are structured to ensure:

  • Accurate product representation
  • Fair commercial practices
  • Legal tax determination
  • Proper documentation standards

ROJIAURA reserves the right to update compliance frameworks in alignment with evolving global regulatory environments.

11. Limitation of Tax & Regulatory Liability

ROJIAURA shall not be liable for:

  • Incorrect foreign tax interpretations by customers
  • Additional import assessments
  • Regulatory changes outside Indian jurisdiction
  • Delays caused by customs authorities

Tax treatment is determined in good faith under prevailing Indian law and applicable export standards.

12. Governing Jurisdiction for Tax Matters

All taxation and compliance matters relating to ROJIAURA shall be governed by:

  • Indian GST Authorities
  • Indian Commercial & Export Regulatory Authorities

Unless and until formal registration is obtained in another jurisdiction.