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of <h1>Karnataka Tax Circular Clarifies Special Procedures for Manufacturers; Highlights Include Machine Numbering, SEZ Exclusions, and Engineer Certification.</h1> The circular issued by the Karnataka Department of Commercial Taxes provides clarifications on the special procedure for manufacturers of specific commodities under Notification No. (02/2024). Key points include: optionality of make and model numbers for old machines; mandatory machine number assignment; electricity consumption certification by a Chartered Engineer if not readily available; reporting sale price for goods without MRP; qualifications for Chartered Engineers; exclusion of SEZ units and manual packing processes from the procedure; and compliance responsibilities in job work or contract manufacturing. The circular aims to ensure uniform application of these guidelines across the state.
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