Special procedure for specified commodity manufacturers clarified on machine details, packing records, and job work compliance. Clarifications were issued on the special procedure for manufacturers of specified commodities, including reporting of machine details in FORM GST SRM-I and sale price in FORM GST SRM-II where no MRP is available. The circular also explains how electricity consumption rating may be declared, including certification by a practicing Chartered Engineer, and clarifies the scope of the procedure in relation to SEZ units, manual packing operations, final packing machines, and job work or contract manufacturing.